id	sid	tid	token	lemma	pos
ijtc-695	1	1	the	the	DET
ijtc-695	1	2	illomata	illomata	PROPN
ijtc-695	1	3	international	international	PROPN
ijtc-695	1	4	journal	journal	PROPN
ijtc-695	1	5	of	of	ADP
ijtc-695	1	6	management	management	NOUN
ijtc-695	1	7	ilomata	ilomata	PROPN
ijtc-695	1	8	international	international	ADJ
ijtc-695	1	9	journal	journal	NOUN
ijtc-695	1	10	of	of	ADP
ijtc-695	1	11	tax	tax	PROPN
ijtc-695	1	12	&	&	CCONJ
ijtc-695	1	13	accounting	account	VERB
ijtc-695	1	14	p	p	PROPN
ijtc-695	1	15	-	-	PUNCT
ijtc-695	1	16	issn	issn	NOUN
ijtc-695	1	17	:	:	PUNCT
ijtc-695	1	18	2714	2714	NUM
ijtc-695	1	19	-	-	SYM
ijtc-695	1	20	9838	9838	NUM
ijtc-695	1	21	;	;	PUNCT
ijtc-695	1	22	e	e	X
ijtc-695	1	23	-	-	PUNCT
ijtc-695	1	24	issn	issn	NOUN
ijtc-695	1	25	:	:	PUNCT
ijtc-695	1	26	2714	2714	NUM
ijtc-695	1	27	-	-	SYM
ijtc-695	1	28	9846	9846	NUM
ijtc-695	1	29	volume	volume	NOUN
ijtc-695	1	30	4	4	NUM
ijtc-695	1	31	,	,	PUNCT
ijtc-695	1	32	issue	issue	NOUN
ijtc-695	1	33	2	2	NUM
ijtc-695	1	34	,	,	PUNCT
ijtc-695	1	35	april	april	PROPN
ijtc-695	1	36	2023	2023	NUM
ijtc-695	1	37	page	page	NOUN
ijtc-695	1	38	no	no	NOUN
ijtc-695	1	39	.	.	NOUN
ijtc-695	1	40	164	164	NUM
ijtc-695	1	41	-	-	SYM
ijtc-695	1	42	180	180	NUM
ijtc-695	1	43	164	164	NUM
ijtc-695	1	44	|	|	NOUN
ijtc-695	1	45	ilomata	ilomata	NOUN
ijtc-695	1	46	international	international	ADJ
ijtc-695	1	47	journal	journal	NOUN
ijtc-695	1	48	of	of	ADP
ijtc-695	1	49	tax	tax	PROPN
ijtc-695	1	50	&	&	CCONJ
ijtc-695	1	51	accounting	account	VERB
ijtc-695	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	1	53	profit	profit	NOUN
ijtc-695	1	54	or	or	CCONJ
ijtc-695	1	55	planet	planet	NOUN
ijtc-695	1	56	?	?	PUNCT
ijtc-695	1	57	:	:	PUNCT
ijtc-695	2	1	impact	impact	NOUN
ijtc-695	2	2	of	of	ADP
ijtc-695	2	3	production	production	NOUN
ijtc-695	2	4	and	and	CCONJ
ijtc-695	2	5	environmental	environmental	ADJ
ijtc-695	2	6	costs	cost	NOUN
ijtc-695	2	7	on	on	ADP
ijtc-695	2	8	sales	sale	NOUN
ijtc-695	2	9	ivada	ivada	NOUN
ijtc-695	2	10	zanetha	zanetha	NOUN
ijtc-695	3	1	darmaputri1	darmaputri1	PROPN
ijtc-695	3	2	,	,	PUNCT
ijtc-695	3	3	valentine	valentine	PROPN
ijtc-695	3	4	siagian2	siagian2	NOUN
ijtc-695	3	5	12universitas	12universitas	NUM
ijtc-695	4	1	advent	advent	PROPN
ijtc-695	4	2	indonesia	indonesia	PROPN
ijtc-695	4	3	,	,	PUNCT
ijtc-695	4	4	indonesia	indonesia	PROPN
ijtc-695	4	5	correspondent	correspondent	NOUN
ijtc-695	4	6	:	:	PUNCT
ijtc-695	4	7	1932107@unai.edu	1932107@unai.edu	NUM
ijtc-695	4	8	1	1	NUM
ijtc-695	4	9	received	receive	VERB
ijtc-695	4	10	:	:	PUNCT
ijtc-695	4	11	janaury	janaury	NOUN
ijtc-695	4	12	13	13	NUM
ijtc-695	4	13	,	,	PUNCT
ijtc-695	4	14	,	,	PUNCT
ijtc-695	4	15	2023	2023	NUM
ijtc-695	4	16	accepted	accept	VERB
ijtc-695	4	17	:	:	PUNCT
ijtc-695	4	18	april	april	PROPN
ijtc-695	4	19	3	3	NUM
ijtc-695	4	20	,	,	PUNCT
ijtc-695	4	21	2023	2023	NUM
ijtc-695	4	22	published	publish	VERB
ijtc-695	4	23	:	:	PUNCT
ijtc-695	4	24	april	april	PROPN
ijtc-695	4	25	30	30	NUM
ijtc-695	4	26	,	,	PUNCT
ijtc-695	4	27	2023	2023	NUM
ijtc-695	4	28	citation	citation	NOUN
ijtc-695	4	29	:	:	PUNCT
ijtc-695	4	30	darmaputri	darmaputri	PROPN
ijtc-695	4	31	,	,	PUNCT
ijtc-695	4	32	i.	i.	PROPN
ijtc-695	4	33	,	,	PUNCT
ijtc-695	4	34	siagian	siagian	PROPN
ijtc-695	4	35	,	,	PUNCT
ijtc-695	4	36	v.	v.	PROPN
ijtc-695	4	37	(	(	PUNCT
ijtc-695	4	38	2023	2023	NUM
ijtc-695	4	39	)	)	PUNCT
ijtc-695	4	40	.	.	PUNCT
ijtc-695	5	1	profit	profit	NOUN
ijtc-695	5	2	or	or	CCONJ
ijtc-695	5	3	planet	planet	NOUN
ijtc-695	5	4	?	?	PUNCT
ijtc-695	6	1	:	:	PUNCT
ijtc-695	6	2	impact	impact	NOUN
ijtc-695	6	3	of	of	ADP
ijtc-695	6	4	production	production	NOUN
ijtc-695	6	5	and	and	CCONJ
ijtc-695	6	6	environmental	environmental	ADJ
ijtc-695	6	7	costs	cost	NOUN
ijtc-695	6	8	on	on	ADP
ijtc-695	6	9	sales	sale	NOUN
ijtc-695	6	10	.	.	PUNCT
ijtc-695	7	1	ilomata	ilomata	PROPN
ijtc-695	7	2	international	international	ADJ
ijtc-695	7	3	journal	journal	NOUN
ijtc-695	7	4	of	of	ADP
ijtc-695	7	5	tax	tax	NOUN
ijtc-695	7	6	and	and	CCONJ
ijtc-695	7	7	accounting	accounting	NOUN
ijtc-695	7	8	,	,	PUNCT
ijtc-695	7	9	4(2	4(2	NUM
ijtc-695	7	10	)	)	PUNCT
ijtc-695	7	11	,	,	PUNCT
ijtc-695	7	12	164	164	NUM
ijtc-695	7	13	-	-	SYM
ijtc-695	7	14	180	180	NUM
ijtc-695	7	15	.	.	PUNCT
ijtc-695	8	1	https://doi.org/10.52728/ijtc.v4i1.695	https://doi.org/10.52728/ijtc.v4i1.695	NOUN
ijtc-695	8	2	abstract	abstract	NOUN
ijtc-695	8	3	:	:	PUNCT
ijtc-695	8	4	lately	lately	ADV
ijtc-695	8	5	,	,	PUNCT
ijtc-695	8	6	environmental	environmental	ADJ
ijtc-695	8	7	problems	problem	NOUN
ijtc-695	8	8	such	such	ADJ
ijtc-695	8	9	as	as	ADP
ijtc-695	8	10	pollution	pollution	NOUN
ijtc-695	8	11	,	,	PUNCT
ijtc-695	8	12	poorly	poorly	ADV
ijtc-695	8	13	managed	manage	VERB
ijtc-695	8	14	waste	waste	NOUN
ijtc-695	8	15	,	,	PUNCT
ijtc-695	8	16	and	and	CCONJ
ijtc-695	8	17	even	even	ADV
ijtc-695	8	18	depleting	deplete	VERB
ijtc-695	8	19	green	green	ADJ
ijtc-695	8	20	land	land	NOUN
ijtc-695	8	21	,	,	PUNCT
ijtc-695	8	22	have	have	AUX
ijtc-695	8	23	become	become	VERB
ijtc-695	8	24	issues	issue	NOUN
ijtc-695	8	25	that	that	PRON
ijtc-695	8	26	require	require	VERB
ijtc-695	8	27	companies	company	NOUN
ijtc-695	8	28	to	to	PART
ijtc-695	8	29	take	take	VERB
ijtc-695	8	30	action	action	NOUN
ijtc-695	8	31	.	.	PUNCT
ijtc-695	9	1	but	but	CCONJ
ijtc-695	9	2	on	on	ADP
ijtc-695	9	3	the	the	DET
ijtc-695	9	4	other	other	ADJ
ijtc-695	9	5	hand	hand	NOUN
ijtc-695	9	6	,	,	PUNCT
ijtc-695	9	7	companies	company	NOUN
ijtc-695	9	8	need	need	VERB
ijtc-695	9	9	well	well	ADV
ijtc-695	9	10	-	-	PUNCT
ijtc-695	9	11	allocated	allocate	VERB
ijtc-695	9	12	production	production	NOUN
ijtc-695	9	13	costs	cost	NOUN
ijtc-695	9	14	,	,	PUNCT
ijtc-695	9	15	which	which	PRON
ijtc-695	9	16	of	of	ADP
ijtc-695	9	17	course	course	NOUN
ijtc-695	9	18	have	have	VERB
ijtc-695	9	19	the	the	DET
ijtc-695	9	20	aim	aim	NOUN
ijtc-695	9	21	of	of	ADP
ijtc-695	9	22	increasing	increase	VERB
ijtc-695	9	23	company	company	NOUN
ijtc-695	9	24	profits	profit	NOUN
ijtc-695	9	25	.	.	PUNCT
ijtc-695	10	1	that	that	PRON
ijtc-695	10	2	’s	’	VERB
ijtc-695	10	3	why	why	SCONJ
ijtc-695	10	4	,	,	PUNCT
ijtc-695	10	5	the	the	DET
ijtc-695	10	6	purpose	purpose	NOUN
ijtc-695	10	7	of	of	ADP
ijtc-695	10	8	this	this	DET
ijtc-695	10	9	research	research	NOUN
ijtc-695	10	10	is	be	AUX
ijtc-695	10	11	to	to	PART
ijtc-695	10	12	analyze	analyze	VERB
ijtc-695	10	13	the	the	DET
ijtc-695	10	14	effects	effect	NOUN
ijtc-695	10	15	of	of	ADP
ijtc-695	10	16	production	production	NOUN
ijtc-695	10	17	costs	cost	NOUN
ijtc-695	10	18	and	and	CCONJ
ijtc-695	10	19	environmental	environmental	ADJ
ijtc-695	10	20	costs	cost	NOUN
ijtc-695	10	21	on	on	ADP
ijtc-695	10	22	sales	sale	NOUN
ijtc-695	10	23	for	for	ADP
ijtc-695	10	24	primary	primary	ADJ
ijtc-695	10	25	and	and	CCONJ
ijtc-695	10	26	chemical	chemical	NOUN
ijtc-695	10	27	industry	industry	NOUN
ijtc-695	10	28	firms	firm	NOUN
ijtc-695	10	29	with	with	ADP
ijtc-695	10	30	iso	iso	NOUN
ijtc-695	10	31	14001	14001	NUM
ijtc-695	10	32	certification	certification	NOUN
ijtc-695	10	33	that	that	PRON
ijtc-695	10	34	are	be	AUX
ijtc-695	10	35	traded	trade	VERB
ijtc-695	10	36	on	on	ADP
ijtc-695	10	37	the	the	DET
ijtc-695	10	38	indonesia	indonesia	PROPN
ijtc-695	10	39	stock	stock	PROPN
ijtc-695	10	40	exchange	exchange	PROPN
ijtc-695	10	41	.	.	PUNCT
ijtc-695	11	1	specifically	specifically	ADV
ijtc-695	11	2	,	,	PUNCT
ijtc-695	11	3	spss	spss	PROPN
ijtc-695	11	4	version	version	NOUN
ijtc-695	11	5	27	27	NUM
ijtc-695	11	6	is	be	AUX
ijtc-695	11	7	utilized	utilize	VERB
ijtc-695	11	8	for	for	ADP
ijtc-695	11	9	conducting	conduct	VERB
ijtc-695	11	10	multiple	multiple	ADJ
ijtc-695	11	11	regression	regression	NOUN
ijtc-695	11	12	analyses	analysis	NOUN
ijtc-695	11	13	as	as	ADP
ijtc-695	11	14	part	part	NOUN
ijtc-695	11	15	of	of	ADP
ijtc-695	11	16	a	a	DET
ijtc-695	11	17	quantitatively	quantitatively	ADV
ijtc-695	11	18	descriptive	descriptive	ADJ
ijtc-695	11	19	methodology	methodology	NOUN
ijtc-695	11	20	.	.	PUNCT
ijtc-695	12	1	annual	annual	ADJ
ijtc-695	12	2	and	and	CCONJ
ijtc-695	12	3	sustainability	sustainability	NOUN
ijtc-695	12	4	reports	report	NOUN
ijtc-695	12	5	for	for	ADP
ijtc-695	12	6	5	5	NUM
ijtc-695	12	7	years	year	NOUN
ijtc-695	12	8	from	from	ADP
ijtc-695	12	9	2017	2017	NUM
ijtc-695	12	10	to	to	ADP
ijtc-695	12	11	2021	2021	NUM
ijtc-695	12	12	out	out	ADP
ijtc-695	12	13	of	of	ADP
ijtc-695	12	14	8	8	NUM
ijtc-695	12	15	companies	company	NOUN
ijtc-695	12	16	that	that	PRON
ijtc-695	12	17	have	have	AUX
ijtc-695	12	18	gone	go	VERB
ijtc-695	12	19	through	through	ADP
ijtc-695	12	20	a	a	DET
ijtc-695	12	21	purposive	purposive	ADJ
ijtc-695	12	22	sampling	sampling	NOUN
ijtc-695	12	23	process	process	NOUN
ijtc-695	12	24	are	be	AUX
ijtc-695	12	25	used	use	VERB
ijtc-695	12	26	as	as	ADP
ijtc-695	12	27	research	research	NOUN
ijtc-695	12	28	samples	sample	NOUN
ijtc-695	12	29	.	.	PUNCT
ijtc-695	13	1	based	base	VERB
ijtc-695	13	2	on	on	ADP
ijtc-695	13	3	the	the	DET
ijtc-695	13	4	multiple	multiple	ADJ
ijtc-695	13	5	regression	regression	NOUN
ijtc-695	13	6	analysis	analysis	NOUN
ijtc-695	13	7	that	that	PRON
ijtc-695	13	8	has	have	AUX
ijtc-695	13	9	been	be	AUX
ijtc-695	13	10	carried	carry	VERB
ijtc-695	13	11	out	out	ADP
ijtc-695	13	12	,	,	PUNCT
ijtc-695	13	13	the	the	DET
ijtc-695	13	14	results	result	NOUN
ijtc-695	13	15	show	show	VERB
ijtc-695	13	16	that	that	SCONJ
ijtc-695	13	17	partially	partially	ADV
ijtc-695	13	18	,	,	PUNCT
ijtc-695	13	19	production	production	NOUN
ijtc-695	13	20	costs	cost	NOUN
ijtc-695	13	21	have	have	VERB
ijtc-695	13	22	a	a	DET
ijtc-695	13	23	significant	significant	ADJ
ijtc-695	13	24	effect	effect	NOUN
ijtc-695	13	25	on	on	ADP
ijtc-695	13	26	sales	sale	NOUN
ijtc-695	13	27	,	,	PUNCT
ijtc-695	13	28	and	and	CCONJ
ijtc-695	13	29	environmental	environmental	ADJ
ijtc-695	13	30	costs	cost	NOUN
ijtc-695	13	31	have	have	VERB
ijtc-695	13	32	no	no	DET
ijtc-695	13	33	significant	significant	ADJ
ijtc-695	13	34	effect	effect	NOUN
ijtc-695	13	35	on	on	ADP
ijtc-695	13	36	sales	sale	NOUN
ijtc-695	13	37	.	.	PUNCT
ijtc-695	14	1	meanwhile	meanwhile	ADV
ijtc-695	14	2	,	,	PUNCT
ijtc-695	14	3	simultaneously	simultaneously	ADV
ijtc-695	14	4	both	both	DET
ijtc-695	14	5	production	production	NOUN
ijtc-695	14	6	costs	cost	NOUN
ijtc-695	14	7	and	and	CCONJ
ijtc-695	14	8	environmental	environmental	ADJ
ijtc-695	14	9	costs	cost	NOUN
ijtc-695	14	10	have	have	VERB
ijtc-695	14	11	a	a	DET
ijtc-695	14	12	significant	significant	ADJ
ijtc-695	14	13	effect	effect	NOUN
ijtc-695	14	14	on	on	ADP
ijtc-695	14	15	sales	sale	NOUN
ijtc-695	14	16	.	.	PUNCT
ijtc-695	15	1	meaning	mean	VERB
ijtc-695	15	2	that	that	SCONJ
ijtc-695	15	3	production	production	NOUN
ijtc-695	15	4	costs	cost	NOUN
ijtc-695	15	5	and	and	CCONJ
ijtc-695	15	6	environmental	environmental	ADJ
ijtc-695	15	7	costs	cost	NOUN
ijtc-695	15	8	are	be	AUX
ijtc-695	15	9	interconnected	interconnect	VERB
ijtc-695	15	10	with	with	ADP
ijtc-695	15	11	each	each	DET
ijtc-695	15	12	other	other	ADJ
ijtc-695	15	13	,	,	PUNCT
ijtc-695	15	14	so	so	CCONJ
ijtc-695	15	15	when	when	SCONJ
ijtc-695	15	16	sales	sale	NOUN
ijtc-695	15	17	continue	continue	VERB
ijtc-695	15	18	to	to	PART
ijtc-695	15	19	increase	increase	VERB
ijtc-695	15	20	,	,	PUNCT
ijtc-695	15	21	production	production	NOUN
ijtc-695	15	22	costs	cost	NOUN
ijtc-695	15	23	and	and	CCONJ
ijtc-695	15	24	environmental	environmental	ADJ
ijtc-695	15	25	costs	cost	NOUN
ijtc-695	15	26	will	will	AUX
ijtc-695	15	27	also	also	ADV
ijtc-695	15	28	increase	increase	VERB
ijtc-695	15	29	.	.	PUNCT
ijtc-695	16	1	keywords	keyword	NOUN
ijtc-695	16	2	:	:	PUNCT
ijtc-695	16	3	environmental	environmental	ADJ
ijtc-695	16	4	cost	cost	NOUN
ijtc-695	16	5	,	,	PUNCT
ijtc-695	16	6	production	production	NOUN
ijtc-695	16	7	cost	cost	NOUN
ijtc-695	16	8	,	,	PUNCT
ijtc-695	16	9	sales	sale	NOUN
ijtc-695	16	10	this	this	PRON
ijtc-695	16	11	is	be	AUX
ijtc-695	16	12	an	an	DET
ijtc-695	16	13	open	open	ADJ
ijtc-695	16	14	access	access	NOUN
ijtc-695	16	15	article	article	NOUN
ijtc-695	16	16	under	under	ADP
ijtc-695	16	17	the	the	DET
ijtc-695	16	18	cc	cc	NOUN
ijtc-695	16	19	-	-	PUNCT
ijtc-695	16	20	by	by	ADP
ijtc-695	16	21	4.0	4.0	NUM
ijtc-695	16	22	license	license	NOUN
ijtc-695	16	23	.	.	PUNCT
ijtc-695	17	1	introduction	introduction	NOUN
ijtc-695	17	2	to	to	PART
ijtc-695	17	3	achieve	achieve	VERB
ijtc-695	17	4	the	the	DET
ijtc-695	17	5	expected	expect	VERB
ijtc-695	17	6	goals	goal	NOUN
ijtc-695	17	7	,	,	PUNCT
ijtc-695	17	8	companies	company	NOUN
ijtc-695	17	9	today	today	NOUN
ijtc-695	17	10	are	be	AUX
ijtc-695	17	11	facing	face	VERB
ijtc-695	17	12	new	new	ADJ
ijtc-695	17	13	focus	focus	NOUN
ijtc-695	17	14	.	.	PUNCT
ijtc-695	18	1	initially	initially	ADV
ijtc-695	18	2	,	,	PUNCT
ijtc-695	18	3	a	a	DET
ijtc-695	18	4	company	company	NOUN
ijtc-695	18	5	was	be	AUX
ijtc-695	18	6	only	only	ADV
ijtc-695	18	7	focused	focus	VERB
ijtc-695	18	8	on	on	ADP
ijtc-695	18	9	a	a	DET
ijtc-695	18	10	single	single	ADJ
ijtc-695	18	11	bottom	bottom	ADJ
ijtc-695	18	12	line	line	NOUN
ijtc-695	18	13	or	or	CCONJ
ijtc-695	18	14	the	the	DET
ijtc-695	18	15	value	value	NOUN
ijtc-695	18	16	of	of	ADP
ijtc-695	18	17	a	a	DET
ijtc-695	18	18	company	company	NOUN
ijtc-695	18	19	from	from	ADP
ijtc-695	18	20	its	its	PRON
ijtc-695	18	21	financial	financial	ADJ
ijtc-695	18	22	condition	condition	NOUN
ijtc-695	18	23	,	,	PUNCT
ijtc-695	18	24	nowadays	nowadays	ADV
ijtc-695	18	25	the	the	DET
ijtc-695	18	26	focus	focus	NOUN
ijtc-695	18	27	became	become	VERB
ijtc-695	18	28	a	a	DET
ijtc-695	18	29	triple	triple	ADJ
ijtc-695	18	30	bottom	bottom	ADJ
ijtc-695	18	31	line	line	NOUN
ijtc-695	18	32	or	or	CCONJ
ijtc-695	18	33	according	accord	VERB
ijtc-695	18	34	to	to	ADP
ijtc-695	18	35	elkington	elkington	PROPN
ijtc-695	18	36	,	,	PUNCT
ijtc-695	18	37	1944	1944	NUM
ijtc-695	18	38	in	in	ADP
ijtc-695	18	39	(	(	PUNCT
ijtc-695	18	40	nababan	nababan	ADJ
ijtc-695	18	41	,	,	PUNCT
ijtc-695	18	42	l.	l.	PROPN
ijtc-695	18	43	,	,	PUNCT
ijtc-695	18	44	&	&	CCONJ
ijtc-695	18	45	hasyir	hasyir	PROPN
ijtc-695	18	46	,	,	PUNCT
ijtc-695	18	47	2019	2019	NUM
ijtc-695	18	48	)	)	PUNCT
ijtc-695	18	49	the	the	DET
ijtc-695	18	50	3p	3p	NUM
ijtc-695	18	51	concept	concept	NOUN
ijtc-695	18	52	which	which	PRON
ijtc-695	18	53	includes	include	VERB
ijtc-695	18	54	financial	financial	ADJ
ijtc-695	18	55	(	(	PUNCT
ijtc-695	18	56	profit	profit	NOUN
ijtc-695	18	57	)	)	PUNCT
ijtc-695	18	58	,	,	PUNCT
ijtc-695	18	59	environmental	environmental	ADJ
ijtc-695	18	60	(	(	PUNCT
ijtc-695	18	61	planet	planet	NOUN
ijtc-695	18	62	)	)	PUNCT
ijtc-695	18	63	,	,	PUNCT
ijtc-695	18	64	and	and	CCONJ
ijtc-695	18	65	social	social	ADJ
ijtc-695	18	66	(	(	PUNCT
ijtc-695	18	67	people	people	NOUN
ijtc-695	18	68	)	)	PUNCT
ijtc-695	18	69	dimensions	dimension	NOUN
ijtc-695	18	70	.	.	PUNCT
ijtc-695	19	1	the	the	DET
ijtc-695	19	2	profit	profit	NOUN
ijtc-695	19	3	dimension	dimension	NOUN
ijtc-695	19	4	is	be	AUX
ijtc-695	19	5	how	how	SCONJ
ijtc-695	19	6	the	the	DET
ijtc-695	19	7	company	company	NOUN
ijtc-695	19	8	aims	aim	VERB
ijtc-695	19	9	to	to	PART
ijtc-695	19	10	make	make	VERB
ijtc-695	19	11	a	a	DET
ijtc-695	19	12	profit	profit	NOUN
ijtc-695	19	13	from	from	ADP
ijtc-695	19	14	activities	activity	NOUN
ijtc-695	19	15	such	such	ADJ
ijtc-695	19	16	as	as	ADP
ijtc-695	19	17	sales	sale	NOUN
ijtc-695	19	18	carried	carry	VERB
ijtc-695	19	19	out	out	ADP
ijtc-695	19	20	by	by	ADP
ijtc-695	19	21	the	the	DET
ijtc-695	19	22	company	company	NOUN
ijtc-695	19	23	.	.	PUNCT
ijtc-695	20	1	then	then	ADV
ijtc-695	20	2	the	the	DET
ijtc-695	20	3	planet	planet	NOUN
ijtc-695	20	4	dimension	dimension	NOUN
ijtc-695	20	5	shows	show	VERB
ijtc-695	20	6	that	that	SCONJ
ijtc-695	20	7	the	the	DET
ijtc-695	20	8	company	company	NOUN
ijtc-695	20	9	should	should	AUX
ijtc-695	20	10	be	be	AUX
ijtc-695	20	11	responsible	responsible	ADJ
ijtc-695	20	12	for	for	ADP
ijtc-695	20	13	managing	manage	VERB
ijtc-695	20	14	the	the	DET
ijtc-695	20	15	environment	environment	NOUN
ijtc-695	20	16	and	and	CCONJ
ijtc-695	20	17	its	its	PRON
ijtc-695	20	18	resources	resource	NOUN
ijtc-695	20	19	.	.	PUNCT
ijtc-695	21	1	also	also	ADV
ijtc-695	21	2	,	,	PUNCT
ijtc-695	21	3	the	the	DET
ijtc-695	21	4	well	well	ADV
ijtc-695	21	5	-	-	PUNCT
ijtc-695	21	6	being	being	NOUN
ijtc-695	21	7	of	of	ADP
ijtc-695	21	8	the	the	DET
ijtc-695	21	9	company	company	NOUN
ijtc-695	21	10	's	's	PART
ijtc-695	21	11	employees	employee	NOUN
ijtc-695	21	12	and	and	CCONJ
ijtc-695	21	13	other	other	ADJ
ijtc-695	21	14	stakeholders	stakeholder	NOUN
ijtc-695	21	15	is	be	AUX
ijtc-695	21	16	a	a	DET
ijtc-695	21	17	key	key	ADJ
ijtc-695	21	18	aspect	aspect	NOUN
ijtc-695	21	19	of	of	ADP
ijtc-695	21	20	the	the	DET
ijtc-695	21	21	human	human	ADJ
ijtc-695	21	22	dimension	dimension	NOUN
ijtc-695	21	23	.	.	PUNCT
ijtc-695	22	1	this	this	PRON
ijtc-695	22	2	demonstrates	demonstrate	VERB
ijtc-695	22	3	that	that	SCONJ
ijtc-695	22	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-695	22	5	mailto:1932107@unai.edu	mailto:1932107@unai.edu	NOUN
ijtc-695	22	6	https://doi.org/10.52728/ijtc.v4i1.695	https://doi.org/10.52728/ijtc.v4i1.695	NOUN
ijtc-695	22	7	the	the	DET
ijtc-695	22	8	effects	effect	NOUN
ijtc-695	22	9	of	of	ADP
ijtc-695	22	10	production	production	NOUN
ijtc-695	22	11	cost	cost	NOUN
ijtc-695	22	12	and	and	CCONJ
ijtc-695	22	13	environmental	environmental	ADJ
ijtc-695	22	14	cost	cost	NOUN
ijtc-695	22	15	on	on	ADP
ijtc-695	22	16	sales	sale	NOUN
ijtc-695	22	17	darmaputri	darmaputri	ADJ
ijtc-695	22	18	,	,	PUNCT
ijtc-695	22	19	and	and	CCONJ
ijtc-695	22	20	siagian	siagian	ADJ
ijtc-695	22	21	165	165	NUM
ijtc-695	22	22	|	|	ADV
ijtc-695	22	23	ilomata	ilomata	PROPN
ijtc-695	22	24	international	international	ADJ
ijtc-695	22	25	journal	journal	NOUN
ijtc-695	22	26	of	of	ADP
ijtc-695	22	27	tax	tax	PROPN
ijtc-695	22	28	&	&	CCONJ
ijtc-695	22	29	accounting	accounting	PROPN
ijtc-695	22	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	22	31	corporations	corporation	NOUN
ijtc-695	22	32	'	'	PART
ijtc-695	22	33	objectives	objective	NOUN
ijtc-695	22	34	in	in	ADP
ijtc-695	22	35	conducting	conduct	VERB
ijtc-695	22	36	operations	operation	NOUN
ijtc-695	22	37	should	should	AUX
ijtc-695	22	38	include	include	VERB
ijtc-695	22	39	not	not	PART
ijtc-695	22	40	only	only	ADV
ijtc-695	22	41	financial	financial	ADJ
ijtc-695	22	42	gain	gain	NOUN
ijtc-695	22	43	but	but	CCONJ
ijtc-695	22	44	also	also	ADV
ijtc-695	22	45	care	care	VERB
ijtc-695	22	46	for	for	ADP
ijtc-695	22	47	the	the	DET
ijtc-695	22	48	local	local	ADJ
ijtc-695	22	49	environment	environment	NOUN
ijtc-695	22	50	and	and	CCONJ
ijtc-695	22	51	the	the	DET
ijtc-695	22	52	well	well	ADV
ijtc-695	22	53	-	-	PUNCT
ijtc-695	22	54	being	being	NOUN
ijtc-695	22	55	of	of	ADP
ijtc-695	22	56	the	the	DET
ijtc-695	22	57	surrounding	surround	VERB
ijtc-695	22	58	community	community	NOUN
ijtc-695	22	59	.	.	PUNCT
ijtc-695	23	1	in	in	ADP
ijtc-695	23	2	the	the	DET
ijtc-695	23	3	manufacturing	manufacturing	NOUN
ijtc-695	23	4	industry	industry	NOUN
ijtc-695	23	5	,	,	PUNCT
ijtc-695	23	6	there	there	PRON
ijtc-695	23	7	are	be	VERB
ijtc-695	23	8	various	various	ADJ
ijtc-695	23	9	activities	activity	NOUN
ijtc-695	23	10	carried	carry	VERB
ijtc-695	23	11	out	out	ADP
ijtc-695	23	12	by	by	ADP
ijtc-695	23	13	the	the	DET
ijtc-695	23	14	company	company	NOUN
ijtc-695	23	15	,	,	PUNCT
ijtc-695	23	16	one	one	NUM
ijtc-695	23	17	of	of	ADP
ijtc-695	23	18	which	which	PRON
ijtc-695	23	19	is	be	AUX
ijtc-695	23	20	production	production	NOUN
ijtc-695	23	21	activities	activity	NOUN
ijtc-695	23	22	.	.	PUNCT
ijtc-695	24	1	this	this	DET
ijtc-695	24	2	activity	activity	NOUN
ijtc-695	24	3	certainly	certainly	ADV
ijtc-695	24	4	requires	require	VERB
ijtc-695	24	5	an	an	DET
ijtc-695	24	6	allocation	allocation	NOUN
ijtc-695	24	7	of	of	ADP
ijtc-695	24	8	costs	cost	NOUN
ijtc-695	24	9	called	call	VERB
ijtc-695	24	10	production	production	NOUN
ijtc-695	24	11	costs	cost	NOUN
ijtc-695	24	12	.	.	PUNCT
ijtc-695	25	1	according	accord	VERB
ijtc-695	25	2	to	to	ADP
ijtc-695	25	3	(	(	PUNCT
ijtc-695	25	4	myrelid	myrelid	PROPN
ijtc-695	25	5	&	&	CCONJ
ijtc-695	25	6	olhager	olhager	PROPN
ijtc-695	25	7	,	,	PUNCT
ijtc-695	25	8	2019	2019	NUM
ijtc-695	25	9	)	)	PUNCT
ijtc-695	25	10	it	it	PRON
ijtc-695	25	11	is	be	AUX
ijtc-695	25	12	important	important	ADJ
ijtc-695	25	13	for	for	SCONJ
ijtc-695	25	14	manufacturing	manufacture	VERB
ijtc-695	25	15	firms	firm	NOUN
ijtc-695	25	16	to	to	PART
ijtc-695	25	17	allocate	allocate	VERB
ijtc-695	25	18	costs	cost	NOUN
ijtc-695	25	19	correctly	correctly	ADV
ijtc-695	25	20	as	as	ADP
ijtc-695	25	21	a	a	DET
ijtc-695	25	22	decision	decision	NOUN
ijtc-695	25	23	to	to	ADP
ijtc-695	25	24	the	the	DET
ijtc-695	25	25	products	product	NOUN
ijtc-695	25	26	that	that	PRON
ijtc-695	25	27	they	they	PRON
ijtc-695	25	28	made	make	VERB
ijtc-695	25	29	.	.	PUNCT
ijtc-695	26	1	(	(	PUNCT
ijtc-695	26	2	harnanto	harnanto	NOUN
ijtc-695	26	3	,	,	PUNCT
ijtc-695	26	4	2017	2017	NUM
ijtc-695	26	5	)	)	PUNCT
ijtc-695	26	6	defines	define	VERB
ijtc-695	26	7	production	production	NOUN
ijtc-695	26	8	costs	cost	NOUN
ijtc-695	26	9	as	as	ADP
ijtc-695	26	10	costs	cost	NOUN
ijtc-695	26	11	that	that	PRON
ijtc-695	26	12	are	be	AUX
ijtc-695	26	13	considered	consider	VERB
ijtc-695	26	14	related	related	ADJ
ijtc-695	26	15	to	to	ADP
ijtc-695	26	16	products	product	NOUN
ijtc-695	26	17	which	which	PRON
ijtc-695	26	18	include	include	VERB
ijtc-695	26	19	direct	direct	ADJ
ijtc-695	26	20	and	and	CCONJ
ijtc-695	26	21	indirect	indirect	ADJ
ijtc-695	26	22	costs	cost	NOUN
ijtc-695	26	23	for	for	ADP
ijtc-695	26	24	processing	process	VERB
ijtc-695	26	25	raw	raw	ADJ
ijtc-695	26	26	materials	material	NOUN
ijtc-695	26	27	into	into	ADP
ijtc-695	26	28	finished	finished	ADJ
ijtc-695	26	29	products	product	NOUN
ijtc-695	26	30	.	.	PUNCT
ijtc-695	27	1	mulyadi	mulyadi	PROPN
ijtc-695	27	2	's	's	PART
ijtc-695	27	3	definition	definition	NOUN
ijtc-695	27	4	of	of	ADP
ijtc-695	27	5	manufacturing	manufacturing	NOUN
ijtc-695	27	6	costs	cost	NOUN
ijtc-695	27	7	,	,	PUNCT
ijtc-695	27	8	on	on	ADP
ijtc-695	27	9	the	the	DET
ijtc-695	27	10	other	other	ADJ
ijtc-695	27	11	hand	hand	NOUN
ijtc-695	27	12	,	,	PUNCT
ijtc-695	27	13	are	be	AUX
ijtc-695	27	14	those	those	PRON
ijtc-695	27	15	that	that	PRON
ijtc-695	27	16	arise	arise	VERB
ijtc-695	27	17	while	while	SCONJ
ijtc-695	27	18	taking	take	VERB
ijtc-695	27	19	raw	raw	ADJ
ijtc-695	27	20	materials	material	NOUN
ijtc-695	27	21	and	and	CCONJ
ijtc-695	27	22	turning	turn	VERB
ijtc-695	27	23	them	they	PRON
ijtc-695	27	24	into	into	ADP
ijtc-695	27	25	finished	finish	VERB
ijtc-695	27	26	goods	good	NOUN
ijtc-695	27	27	,	,	PUNCT
ijtc-695	27	28	(	(	PUNCT
ijtc-695	27	29	mulyadi	mulyadi	NOUN
ijtc-695	27	30	.	.	PROPN
ijtc-695	27	31	,	,	PUNCT
ijtc-695	27	32	2015	2015	NUM
ijtc-695	27	33	)	)	PUNCT
ijtc-695	27	34	.	.	PUNCT
ijtc-695	28	1	this	this	DET
ijtc-695	28	2	production	production	NOUN
ijtc-695	28	3	cost	cost	NOUN
ijtc-695	28	4	can	can	AUX
ijtc-695	28	5	be	be	AUX
ijtc-695	28	6	broken	break	VERB
ijtc-695	28	7	down	down	ADP
ijtc-695	28	8	into	into	ADP
ijtc-695	28	9	the	the	DET
ijtc-695	28	10	following	follow	VERB
ijtc-695	28	11	categories	category	NOUN
ijtc-695	28	12	:	:	PUNCT
ijtc-695	28	13	raw	raw	ADJ
ijtc-695	28	14	materials	material	NOUN
ijtc-695	28	15	,	,	PUNCT
ijtc-695	28	16	labor	labor	NOUN
ijtc-695	28	17	,	,	PUNCT
ijtc-695	28	18	direct	direct	ADJ
ijtc-695	28	19	costs	cost	NOUN
ijtc-695	28	20	,	,	PUNCT
ijtc-695	28	21	and	and	CCONJ
ijtc-695	28	22	overhead	overhead	ADV
ijtc-695	28	23	.	.	PUNCT
ijtc-695	29	1	(	(	PUNCT
ijtc-695	29	2	xi	xi	PROPN
ijtc-695	29	3	chen	chen	PROPN
ijtc-695	29	4	&	&	CCONJ
ijtc-695	29	5	bertrand	bertrand	PROPN
ijtc-695	29	6	m.	m.	PROPN
ijtc-695	29	7	koebel	koebel	PROPN
ijtc-695	29	8	,	,	PUNCT
ijtc-695	29	9	2017	2017	NUM
ijtc-695	29	10	)	)	PUNCT
ijtc-695	29	11	found	find	VERB
ijtc-695	29	12	that	that	SCONJ
ijtc-695	29	13	in	in	ADP
ijtc-695	29	14	production	production	NOUN
ijtc-695	29	15	cost	cost	NOUN
ijtc-695	29	16	there	there	PRON
ijtc-695	29	17	are	be	VERB
ijtc-695	29	18	fixed	fix	VERB
ijtc-695	29	19	costs	cost	NOUN
ijtc-695	29	20	and	and	CCONJ
ijtc-695	29	21	variable	variable	ADJ
ijtc-695	29	22	costs	cost	NOUN
ijtc-695	29	23	,	,	PUNCT
ijtc-695	29	24	and	and	CCONJ
ijtc-695	29	25	fixed	fix	VERB
ijtc-695	29	26	costs	cost	NOUN
ijtc-695	29	27	represent	represent	VERB
ijtc-695	29	28	20	20	NUM
ijtc-695	29	29	%	%	NOUN
ijtc-695	29	30	of	of	ADP
ijtc-695	29	31	the	the	DET
ijtc-695	29	32	total	total	ADJ
ijtc-695	29	33	cost	cost	NOUN
ijtc-695	29	34	which	which	PRON
ijtc-695	29	35	highlights	highlight	VERB
ijtc-695	29	36	its	its	PRON
ijtc-695	29	37	importance	importance	NOUN
ijtc-695	29	38	.	.	PUNCT
ijtc-695	30	1	according	accord	VERB
ijtc-695	30	2	to	to	ADP
ijtc-695	30	3	(	(	PUNCT
ijtc-695	30	4	raiborn	raiborn	PROPN
ijtc-695	30	5	&	&	CCONJ
ijtc-695	30	6	kinney	kinney	PROPN
ijtc-695	30	7	,	,	PUNCT
ijtc-695	30	8	2013	2013	NUM
ijtc-695	30	9	)	)	PUNCT
ijtc-695	30	10	there	there	PRON
ijtc-695	30	11	are	be	VERB
ijtc-695	30	12	3	3	NUM
ijtc-695	30	13	components	component	NOUN
ijtc-695	30	14	in	in	ADP
ijtc-695	30	15	production	production	NOUN
ijtc-695	30	16	costs	cost	NOUN
ijtc-695	30	17	,	,	PUNCT
ijtc-695	30	18	which	which	PRON
ijtc-695	30	19	are	be	AUX
ijtc-695	30	20	as	as	SCONJ
ijtc-695	30	21	follows	follow	VERB
ijtc-695	30	22	:	:	PUNCT
ijtc-695	30	23	1	1	X
ijtc-695	30	24	.	.	X
ijtc-695	30	25	direct	direct	ADJ
ijtc-695	30	26	material	material	NOUN
ijtc-695	30	27	which	which	PRON
ijtc-695	30	28	is	be	AUX
ijtc-695	30	29	any	any	DET
ijtc-695	30	30	part	part	NOUN
ijtc-695	30	31	of	of	ADP
ijtc-695	30	32	the	the	DET
ijtc-695	30	33	product	product	NOUN
ijtc-695	30	34	that	that	PRON
ijtc-695	30	35	is	be	AUX
ijtc-695	30	36	available	available	ADJ
ijtc-695	30	37	and	and	CCONJ
ijtc-695	30	38	easy	easy	ADJ
ijtc-695	30	39	to	to	PART
ijtc-695	30	40	identify	identify	VERB
ijtc-695	30	41	.	.	PUNCT
ijtc-695	31	1	2	2	X
ijtc-695	31	2	.	.	X
ijtc-695	31	3	direct	direct	ADJ
ijtc-695	31	4	labor	labor	NOUN
ijtc-695	31	5	is	be	AUX
ijtc-695	31	6	the	the	DET
ijtc-695	31	7	effort	effort	NOUN
ijtc-695	31	8	of	of	ADP
ijtc-695	31	9	individuals	individual	NOUN
ijtc-695	31	10	who	who	PRON
ijtc-695	31	11	produce	produce	VERB
ijtc-695	31	12	products	product	NOUN
ijtc-695	31	13	and	and	CCONJ
ijtc-695	31	14	provide	provide	VERB
ijtc-695	31	15	services	service	NOUN
ijtc-695	31	16	.	.	PUNCT
ijtc-695	32	1	3	3	X
ijtc-695	32	2	.	.	X
ijtc-695	32	3	overhead	overhead	NOUN
ijtc-695	32	4	is	be	AUX
ijtc-695	32	5	a	a	DET
ijtc-695	32	6	cost	cost	NOUN
ijtc-695	32	7	that	that	PRON
ijtc-695	32	8	is	be	AUX
ijtc-695	32	9	indirectly	indirectly	ADV
ijtc-695	32	10	included	include	VERB
ijtc-695	32	11	in	in	ADP
ijtc-695	32	12	the	the	DET
ijtc-695	32	13	production	production	NOUN
ijtc-695	32	14	of	of	ADP
ijtc-695	32	15	a	a	DET
ijtc-695	32	16	product	product	NOUN
ijtc-695	32	17	or	or	CCONJ
ijtc-695	32	18	service	service	NOUN
ijtc-695	32	19	provided	provide	VERB
ijtc-695	32	20	.	.	PUNCT
ijtc-695	33	1	with	with	ADP
ijtc-695	33	2	the	the	DET
ijtc-695	33	3	existence	existence	NOUN
ijtc-695	33	4	of	of	ADP
ijtc-695	33	5	production	production	NOUN
ijtc-695	33	6	costs	cost	NOUN
ijtc-695	33	7	,	,	PUNCT
ijtc-695	33	8	it	it	PRON
ijtc-695	33	9	is	be	AUX
ijtc-695	33	10	hoped	hope	VERB
ijtc-695	33	11	that	that	SCONJ
ijtc-695	33	12	companies	company	NOUN
ijtc-695	33	13	can	can	AUX
ijtc-695	33	14	calculate	calculate	VERB
ijtc-695	33	15	the	the	DET
ijtc-695	33	16	cost	cost	NOUN
ijtc-695	33	17	of	of	ADP
ijtc-695	33	18	making	make	VERB
ijtc-695	33	19	finished	finish	VERB
ijtc-695	33	20	products	product	NOUN
ijtc-695	33	21	and	and	CCONJ
ijtc-695	33	22	selling	sell	VERB
ijtc-695	33	23	them	they	PRON
ijtc-695	33	24	to	to	ADP
ijtc-695	33	25	consumers	consumer	NOUN
ijtc-695	33	26	to	to	PART
ijtc-695	33	27	make	make	VERB
ijtc-695	33	28	a	a	DET
ijtc-695	33	29	profit	profit	NOUN
ijtc-695	33	30	.	.	PUNCT
ijtc-695	34	1	however	however	ADV
ijtc-695	34	2	,	,	PUNCT
ijtc-695	34	3	over	over	ADP
ijtc-695	34	4	time	time	NOUN
ijtc-695	34	5	,	,	PUNCT
ijtc-695	34	6	companies	company	NOUN
ijtc-695	34	7	need	need	VERB
ijtc-695	34	8	to	to	PART
ijtc-695	34	9	think	think	VERB
ijtc-695	34	10	about	about	ADP
ijtc-695	34	11	how	how	SCONJ
ijtc-695	34	12	the	the	DET
ijtc-695	34	13	products	product	NOUN
ijtc-695	34	14	that	that	PRON
ijtc-695	34	15	have	have	AUX
ijtc-695	34	16	been	be	AUX
ijtc-695	34	17	produced	produce	VERB
ijtc-695	34	18	could	could	AUX
ijtc-695	34	19	have	have	AUX
ijtc-695	34	20	sustainable	sustainable	ADJ
ijtc-695	34	21	properties	property	NOUN
ijtc-695	34	22	.	.	PUNCT
ijtc-695	35	1	(	(	PUNCT
ijtc-695	35	2	soytas	soyta	NOUN
ijtc-695	35	3	et	et	NOUN
ijtc-695	35	4	al	al	PROPN
ijtc-695	35	5	.	.	PROPN
ijtc-695	35	6	,	,	PUNCT
ijtc-695	35	7	2019	2019	NUM
ijtc-695	35	8	)	)	PUNCT
ijtc-695	35	9	define	define	VERB
ijtc-695	35	10	sustainability	sustainability	NOUN
ijtc-695	35	11	as	as	ADP
ijtc-695	35	12	processes	process	NOUN
ijtc-695	35	13	that	that	PRON
ijtc-695	35	14	are	be	AUX
ijtc-695	35	15	created	create	VERB
ijtc-695	35	16	and	and	CCONJ
ijtc-695	35	17	modified	modify	VERB
ijtc-695	35	18	to	to	PART
ijtc-695	35	19	improve	improve	VERB
ijtc-695	35	20	a	a	DET
ijtc-695	35	21	company	company	NOUN
ijtc-695	35	22	's	's	PART
ijtc-695	35	23	social	social	ADJ
ijtc-695	35	24	and	and	CCONJ
ijtc-695	35	25	environmental	environmental	ADJ
ijtc-695	35	26	impact	impact	NOUN
ijtc-695	35	27	.	.	PUNCT
ijtc-695	36	1	according	accord	VERB
ijtc-695	36	2	to	to	ADP
ijtc-695	36	3	(	(	PUNCT
ijtc-695	36	4	hong	hong	PROPN
ijtc-695	36	5	et	et	PROPN
ijtc-695	36	6	al	al	PROPN
ijtc-695	36	7	.	.	PROPN
ijtc-695	36	8	,	,	PUNCT
ijtc-695	36	9	2019	2019	NUM
ijtc-695	36	10	)	)	PUNCT
ijtc-695	36	11	sustainability	sustainability	NOUN
ijtc-695	36	12	is	be	AUX
ijtc-695	36	13	not	not	PART
ijtc-695	36	14	just	just	ADV
ijtc-695	36	15	for	for	ADP
ijtc-695	36	16	long	long	ADJ
ijtc-695	36	17	-	-	PUNCT
ijtc-695	36	18	term	term	NOUN
ijtc-695	36	19	survival	survival	NOUN
ijtc-695	36	20	of	of	ADP
ijtc-695	36	21	a	a	DET
ijtc-695	36	22	company	company	NOUN
ijtc-695	36	23	,	,	PUNCT
ijtc-695	36	24	but	but	CCONJ
ijtc-695	36	25	also	also	ADV
ijtc-695	36	26	preserve	preserve	VERB
ijtc-695	36	27	social	social	ADJ
ijtc-695	36	28	ecosystems	ecosystem	NOUN
ijtc-695	36	29	at	at	ADP
ijtc-695	36	30	large	large	ADJ
ijtc-695	36	31	.	.	PUNCT
ijtc-695	37	1	(	(	PUNCT
ijtc-695	37	2	loorbach	loorbach	NOUN
ijtc-695	37	3	et	et	PROPN
ijtc-695	37	4	al	al	PROPN
ijtc-695	37	5	.	.	PROPN
ijtc-695	37	6	,	,	PUNCT
ijtc-695	37	7	2016	2016	NUM
ijtc-695	37	8	)	)	PUNCT
ijtc-695	37	9	found	find	VERB
ijtc-695	37	10	out	out	ADP
ijtc-695	37	11	that	that	SCONJ
ijtc-695	37	12	ecological	ecological	ADJ
ijtc-695	37	13	degradation	degradation	NOUN
ijtc-695	37	14	is	be	AUX
ijtc-695	37	15	one	one	NUM
ijtc-695	37	16	of	of	ADP
ijtc-695	37	17	the	the	DET
ijtc-695	37	18	factors	factor	NOUN
ijtc-695	37	19	that	that	PRON
ijtc-695	37	20	a	a	DET
ijtc-695	37	21	company	company	NOUN
ijtc-695	37	22	needs	need	VERB
ijtc-695	37	23	to	to	PART
ijtc-695	37	24	be	be	AUX
ijtc-695	37	25	concerned	concern	VERB
ijtc-695	37	26	about	about	ADP
ijtc-695	37	27	.	.	PUNCT
ijtc-695	38	1	in	in	ADP
ijtc-695	38	2	other	other	ADJ
ijtc-695	38	3	words	word	NOUN
ijtc-695	38	4	,	,	PUNCT
ijtc-695	38	5	companies	company	NOUN
ijtc-695	38	6	need	need	VERB
ijtc-695	38	7	to	to	PART
ijtc-695	38	8	think	think	VERB
ijtc-695	38	9	about	about	ADP
ijtc-695	38	10	the	the	DET
ijtc-695	38	11	impact	impact	NOUN
ijtc-695	38	12	of	of	ADP
ijtc-695	38	13	their	their	PRON
ijtc-695	38	14	production	production	NOUN
ijtc-695	38	15	activities	activity	NOUN
ijtc-695	38	16	and	and	CCONJ
ijtc-695	38	17	the	the	DET
ijtc-695	38	18	effects	effect	NOUN
ijtc-695	38	19	on	on	ADP
ijtc-695	38	20	the	the	DET
ijtc-695	38	21	environment	environment	NOUN
ijtc-695	38	22	and	and	CCONJ
ijtc-695	38	23	community	community	NOUN
ijtc-695	38	24	welfare	welfare	NOUN
ijtc-695	38	25	so	so	SCONJ
ijtc-695	38	26	that	that	SCONJ
ijtc-695	38	27	both	both	CCONJ
ijtc-695	38	28	natural	natural	ADJ
ijtc-695	38	29	and	and	CCONJ
ijtc-695	38	30	human	human	ADJ
ijtc-695	38	31	resources	resource	NOUN
ijtc-695	38	32	can	can	AUX
ijtc-695	38	33	be	be	AUX
ijtc-695	38	34	used	use	VERB
ijtc-695	38	35	sustainably	sustainably	ADV
ijtc-695	38	36	and	and	CCONJ
ijtc-695	38	37	passed	pass	VERB
ijtc-695	38	38	on	on	ADP
ijtc-695	38	39	to	to	ADP
ijtc-695	38	40	the	the	DET
ijtc-695	38	41	next	next	ADJ
ijtc-695	38	42	generations	generation	NOUN
ijtc-695	38	43	.	.	PUNCT
ijtc-695	39	1	reported	report	VERB
ijtc-695	39	2	from	from	ADP
ijtc-695	39	3	(	(	PUNCT
ijtc-695	39	4	surjaya	surjaya	NOUN
ijtc-695	39	5	,	,	PUNCT
ijtc-695	39	6	2022	2022	NUM
ijtc-695	39	7	)	)	PUNCT
ijtc-695	39	8	in	in	ADP
ijtc-695	39	9	september	september	PROPN
ijtc-695	39	10	2022	2022	NUM
ijtc-695	39	11	,	,	PUNCT
ijtc-695	39	12	pt	pt	PROPN
ijtc-695	39	13	.	.	PROPN
ijtc-695	39	14	saranagriya	saranagriya	PROPN
ijtc-695	39	15	lestari	lestari	PROPN
ijtc-695	39	16	keramik	keramik	PROPN
ijtc-695	39	17	,	,	PUNCT
ijtc-695	39	18	which	which	PRON
ijtc-695	39	19	produces	produce	VERB
ijtc-695	39	20	floor	floor	NOUN
ijtc-695	39	21	ceramics	ceramic	NOUN
ijtc-695	39	22	and	and	CCONJ
ijtc-695	39	23	roof	roof	NOUN
ijtc-695	39	24	tiles	tile	NOUN
ijtc-695	39	25	,	,	PUNCT
ijtc-695	39	26	was	be	AUX
ijtc-695	39	27	proven	prove	VERB
ijtc-695	39	28	to	to	PART
ijtc-695	39	29	have	have	AUX
ijtc-695	39	30	polluted	pollute	VERB
ijtc-695	39	31	the	the	DET
ijtc-695	39	32	environment	environment	NOUN
ijtc-695	39	33	so	so	SCONJ
ijtc-695	39	34	the	the	DET
ijtc-695	39	35	bekasi	bekasi	PROPN
ijtc-695	39	36	regency	regency	PROPN
ijtc-695	39	37	government	government	NOUN
ijtc-695	39	38	together	together	ADV
ijtc-695	39	39	with	with	ADP
ijtc-695	39	40	the	the	DET
ijtc-695	39	41	west	west	PROPN
ijtc-695	39	42	java	java	PROPN
ijtc-695	39	43	environment	environment	PROPN
ijtc-695	39	44	agency	agency	PROPN
ijtc-695	39	45	sanctioned	sanction	VERB
ijtc-695	39	46	the	the	DET
ijtc-695	39	47	company	company	NOUN
ijtc-695	39	48	.	.	PUNCT
ijtc-695	40	1	it	it	PRON
ijtc-695	40	2	is	be	AUX
ijtc-695	40	3	known	know	VERB
ijtc-695	40	4	that	that	SCONJ
ijtc-695	40	5	pt	pt	PROPN
ijtc-695	40	6	.	.	PROPN
ijtc-695	40	7	saranagriya	saranagriya	PROPN
ijtc-695	40	8	lestari	lestari	PROPN
ijtc-695	40	9	keramik	keramik	PROPN
ijtc-695	40	10	has	have	AUX
ijtc-695	40	11	been	be	AUX
ijtc-695	40	12	proven	prove	VERB
ijtc-695	40	13	to	to	PART
ijtc-695	40	14	have	have	AUX
ijtc-695	40	15	committed	commit	VERB
ijtc-695	40	16	13	13	NUM
ijtc-695	40	17	violations	violation	NOUN
ijtc-695	40	18	in	in	ADP
ijtc-695	40	19	waste	waste	NOUN
ijtc-695	40	20	management	management	NOUN
ijtc-695	40	21	,	,	PUNCT
ijtc-695	40	22	especially	especially	ADV
ijtc-695	40	23	liquid	liquid	ADJ
ijtc-695	40	24	and	and	CCONJ
ijtc-695	40	25	air	air	NOUN
ijtc-695	40	26	waste	waste	NOUN
ijtc-695	40	27	.	.	PUNCT
ijtc-695	41	1	the	the	DET
ijtc-695	41	2	company	company	NOUN
ijtc-695	41	3	was	be	AUX
ijtc-695	41	4	found	find	VERB
ijtc-695	41	5	not	not	PART
ijtc-695	41	6	fulfilling	fulfil	VERB
ijtc-695	41	7	waste	waste	NOUN
ijtc-695	41	8	treatment	treatment	NOUN
ijtc-695	41	9	procedures	procedure	NOUN
ijtc-695	41	10	because	because	SCONJ
ijtc-695	41	11	there	there	PRON
ijtc-695	41	12	were	be	VERB
ijtc-695	41	13	hazardous	hazardous	ADJ
ijtc-695	41	14	and	and	CCONJ
ijtc-695	41	15	toxic	toxic	ADJ
ijtc-695	41	16	materials	material	NOUN
ijtc-695	41	17	(	(	PUNCT
ijtc-695	41	18	b3	b3	PROPN
ijtc-695	41	19	)	)	PUNCT
ijtc-695	41	20	in	in	ADP
ijtc-695	41	21	the	the	DET
ijtc-695	41	22	disposal	disposal	NOUN
ijtc-695	41	23	of	of	ADP
ijtc-695	41	24	waste	waste	NOUN
ijtc-695	41	25	.	.	PUNCT
ijtc-695	42	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	42	2	the	the	DET
ijtc-695	42	3	effects	effect	NOUN
ijtc-695	42	4	of	of	ADP
ijtc-695	42	5	production	production	NOUN
ijtc-695	42	6	cost	cost	NOUN
ijtc-695	42	7	and	and	CCONJ
ijtc-695	42	8	environmental	environmental	ADJ
ijtc-695	42	9	cost	cost	NOUN
ijtc-695	42	10	on	on	ADP
ijtc-695	42	11	sales	sale	NOUN
ijtc-695	42	12	darmaputri	darmaputri	ADJ
ijtc-695	42	13	,	,	PUNCT
ijtc-695	42	14	and	and	CCONJ
ijtc-695	42	15	siagian	siagian	ADJ
ijtc-695	42	16	166	166	NUM
ijtc-695	42	17	|	|	ADV
ijtc-695	42	18	ilomata	ilomata	PROPN
ijtc-695	42	19	international	international	ADJ
ijtc-695	42	20	journal	journal	NOUN
ijtc-695	42	21	of	of	ADP
ijtc-695	42	22	tax	tax	PROPN
ijtc-695	42	23	&	&	CCONJ
ijtc-695	42	24	accounting	account	VERB
ijtc-695	42	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	42	26	the	the	DET
ijtc-695	42	27	neighborhood	neighborhood	NOUN
ijtc-695	42	28	first	first	ADV
ijtc-695	42	29	noticed	notice	VERB
ijtc-695	42	30	this	this	DET
ijtc-695	42	31	issue	issue	NOUN
ijtc-695	42	32	three	three	NUM
ijtc-695	42	33	months	month	NOUN
ijtc-695	42	34	ago	ago	ADV
ijtc-695	42	35	,	,	PUNCT
ijtc-695	42	36	and	and	CCONJ
ijtc-695	42	37	after	after	ADP
ijtc-695	42	38	an	an	DET
ijtc-695	42	39	investigation	investigation	NOUN
ijtc-695	42	40	by	by	ADP
ijtc-695	42	41	the	the	DET
ijtc-695	42	42	bekasi	bekasi	PROPN
ijtc-695	42	43	district	district	PROPN
ijtc-695	42	44	environmental	environmental	ADJ
ijtc-695	42	45	agency	agency	NOUN
ijtc-695	42	46	,	,	PUNCT
ijtc-695	42	47	they	they	PRON
ijtc-695	42	48	confirmed	confirm	VERB
ijtc-695	42	49	that	that	SCONJ
ijtc-695	42	50	pollution	pollution	NOUN
ijtc-695	42	51	had	have	AUX
ijtc-695	42	52	occurred	occur	VERB
ijtc-695	42	53	,	,	PUNCT
ijtc-695	42	54	classifying	classify	VERB
ijtc-695	42	55	it	it	PRON
ijtc-695	42	56	as	as	ADP
ijtc-695	42	57	moderate	moderate	ADJ
ijtc-695	42	58	to	to	PART
ijtc-695	42	59	severe	severe	VERB
ijtc-695	42	60	.	.	PUNCT
ijtc-695	43	1	article	article	NOUN
ijtc-695	43	2	100	100	NUM
ijtc-695	43	3	of	of	ADP
ijtc-695	43	4	law	law	NOUN
ijtc-695	43	5	32	32	NUM
ijtc-695	43	6	of	of	ADP
ijtc-695	43	7	2009	2009	NUM
ijtc-695	43	8	,	,	PUNCT
ijtc-695	43	9	concerning	concern	VERB
ijtc-695	43	10	environmental	environmental	ADJ
ijtc-695	43	11	protection	protection	NOUN
ijtc-695	43	12	and	and	CCONJ
ijtc-695	43	13	management	management	NOUN
ijtc-695	43	14	,	,	PUNCT
ijtc-695	43	15	was	be	AUX
ijtc-695	43	16	therefore	therefore	ADV
ijtc-695	43	17	broken	break	VERB
ijtc-695	43	18	.	.	PUNCT
ijtc-695	44	1	the	the	DET
ijtc-695	44	2	increasing	increasing	NOUN
ijtc-695	44	3	of	of	ADP
ijtc-695	44	4	various	various	ADJ
ijtc-695	44	5	environmental	environmental	ADJ
ijtc-695	44	6	problems	problem	NOUN
ijtc-695	44	7	such	such	ADJ
ijtc-695	44	8	as	as	ADP
ijtc-695	44	9	pollution	pollution	NOUN
ijtc-695	44	10	and	and	CCONJ
ijtc-695	44	11	environmental	environmental	ADJ
ijtc-695	44	12	damage	damage	NOUN
ijtc-695	44	13	made	make	VERB
ijtc-695	44	14	companies	company	NOUN
ijtc-695	44	15	have	have	VERB
ijtc-695	44	16	to	to	PART
ijtc-695	44	17	find	find	VERB
ijtc-695	44	18	solutions	solution	NOUN
ijtc-695	44	19	to	to	PART
ijtc-695	44	20	prevent	prevent	VERB
ijtc-695	44	21	this	this	DET
ijtc-695	44	22	problem	problem	NOUN
ijtc-695	44	23	.	.	PUNCT
ijtc-695	45	1	(	(	PUNCT
ijtc-695	45	2	bai	bai	PROPN
ijtc-695	45	3	et	et	PROPN
ijtc-695	45	4	al	al	PROPN
ijtc-695	45	5	.	.	PROPN
ijtc-695	45	6	,	,	PUNCT
ijtc-695	45	7	2019	2019	NUM
ijtc-695	45	8	)	)	PUNCT
ijtc-695	45	9	found	find	VERB
ijtc-695	45	10	out	out	ADP
ijtc-695	45	11	that	that	SCONJ
ijtc-695	45	12	if	if	SCONJ
ijtc-695	45	13	companies	company	NOUN
ijtc-695	45	14	invest	invest	VERB
ijtc-695	45	15	in	in	ADP
ijtc-695	45	16	green	green	ADJ
ijtc-695	45	17	technologies	technology	NOUN
ijtc-695	45	18	and	and	CCONJ
ijtc-695	45	19	made	make	VERB
ijtc-695	45	20	carbon	carbon	NOUN
ijtc-695	45	21	regulation	regulation	NOUN
ijtc-695	45	22	,	,	PUNCT
ijtc-695	45	23	it	it	PRON
ijtc-695	45	24	will	will	AUX
ijtc-695	45	25	able	able	ADJ
ijtc-695	45	26	to	to	PART
ijtc-695	45	27	reduce	reduce	VERB
ijtc-695	45	28	carbon	carbon	NOUN
ijtc-695	45	29	emission	emission	NOUN
ijtc-695	45	30	.	.	PUNCT
ijtc-695	46	1	in	in	ADP
ijtc-695	46	2	other	other	ADJ
ijtc-695	46	3	words	word	NOUN
ijtc-695	46	4	,	,	PUNCT
ijtc-695	46	5	one	one	NUM
ijtc-695	46	6	of	of	ADP
ijtc-695	46	7	many	many	ADJ
ijtc-695	46	8	solutions	solution	NOUN
ijtc-695	46	9	that	that	PRON
ijtc-695	46	10	can	can	AUX
ijtc-695	46	11	be	be	AUX
ijtc-695	46	12	done	do	VERB
ijtc-695	46	13	is	be	AUX
ijtc-695	46	14	to	to	PART
ijtc-695	46	15	allocate	allocate	VERB
ijtc-695	46	16	environmental	environmental	ADJ
ijtc-695	46	17	costs	cost	NOUN
ijtc-695	46	18	.	.	PUNCT
ijtc-695	47	1	businesses	business	NOUN
ijtc-695	47	2	invest	invest	VERB
ijtc-695	47	3	environmental	environmental	ADJ
ijtc-695	47	4	costs	cost	NOUN
ijtc-695	47	5	into	into	ADP
ijtc-695	47	6	projects	project	NOUN
ijtc-695	47	7	with	with	ADP
ijtc-695	47	8	the	the	DET
ijtc-695	47	9	goal	goal	NOUN
ijtc-695	47	10	of	of	ADP
ijtc-695	47	11	bettering	better	VERB
ijtc-695	47	12	their	their	PRON
ijtc-695	47	13	environmental	environmental	ADJ
ijtc-695	47	14	impact	impact	NOUN
ijtc-695	47	15	.	.	PUNCT
ijtc-695	48	1	environmental	environmental	ADJ
ijtc-695	48	2	costs	cost	NOUN
ijtc-695	48	3	according	accord	VERB
ijtc-695	48	4	to	to	ADP
ijtc-695	48	5	(	(	PUNCT
ijtc-695	48	6	ikhsan	ikhsan	ADJ
ijtc-695	48	7	,	,	PUNCT
ijtc-695	48	8	2009	2009	NUM
ijtc-695	48	9	)	)	PUNCT
ijtc-695	48	10	are	be	AUX
ijtc-695	48	11	cost	cost	VERB
ijtc-695	48	12	that	that	PRON
ijtc-695	48	13	include	include	VERB
ijtc-695	48	14	internal	internal	ADJ
ijtc-695	48	15	costs	cost	NOUN
ijtc-695	48	16	and	and	CCONJ
ijtc-695	48	17	external	external	ADJ
ijtc-695	48	18	costs	cost	NOUN
ijtc-695	48	19	that	that	PRON
ijtc-695	48	20	relate	relate	VERB
ijtc-695	48	21	to	to	ADP
ijtc-695	48	22	all	all	DET
ijtc-695	48	23	costs	cost	NOUN
ijtc-695	48	24	associated	associate	VERB
ijtc-695	48	25	with	with	ADP
ijtc-695	48	26	environmental	environmental	ADJ
ijtc-695	48	27	damage	damage	NOUN
ijtc-695	48	28	and	and	CCONJ
ijtc-695	48	29	protection	protection	NOUN
ijtc-695	48	30	.	.	PUNCT
ijtc-695	49	1	(	(	PUNCT
ijtc-695	49	2	hansen	hansen	PROPN
ijtc-695	49	3	d.r	d.r	PROPN
ijtc-695	49	4	.	.	PROPN
ijtc-695	49	5	&	&	CCONJ
ijtc-695	49	6	mowen	mowen	PROPN
ijtc-695	49	7	m.m	m.m	PROPN
ijtc-695	49	8	.	.	PROPN
ijtc-695	49	9	,	,	PUNCT
ijtc-695	49	10	2018	2018	NUM
ijtc-695	49	11	)	)	PUNCT
ijtc-695	49	12	classify	classify	VERB
ijtc-695	49	13	environmental	environmental	ADJ
ijtc-695	49	14	costs	cost	NOUN
ijtc-695	49	15	into	into	ADP
ijtc-695	49	16	4	4	NUM
ijtc-695	49	17	categories	category	NOUN
ijtc-695	49	18	:	:	PUNCT
ijtc-695	49	19	internal	internal	ADJ
ijtc-695	49	20	costs	cost	NOUN
ijtc-695	49	21	associated	associate	VERB
ijtc-695	49	22	with	with	ADP
ijtc-695	49	23	preventing	prevent	VERB
ijtc-695	49	24	environmental	environmental	ADJ
ijtc-695	49	25	damage	damage	NOUN
ijtc-695	49	26	,	,	PUNCT
ijtc-695	49	27	external	external	ADJ
ijtc-695	49	28	costs	cost	NOUN
ijtc-695	49	29	associated	associate	VERB
ijtc-695	49	30	with	with	ADP
ijtc-695	49	31	repairing	repair	VERB
ijtc-695	49	32	environmental	environmental	ADJ
ijtc-695	49	33	damage	damage	NOUN
ijtc-695	49	34	,	,	PUNCT
ijtc-695	49	35	and	and	CCONJ
ijtc-695	49	36	internal	internal	ADJ
ijtc-695	49	37	costs	cost	NOUN
ijtc-695	49	38	associated	associate	VERB
ijtc-695	49	39	with	with	ADP
ijtc-695	49	40	detecting	detect	VERB
ijtc-695	49	41	environmental	environmental	ADJ
ijtc-695	49	42	damage	damage	NOUN
ijtc-695	49	43	.	.	PUNCT
ijtc-695	50	1	investment	investment	NOUN
ijtc-695	50	2	in	in	ADP
ijtc-695	50	3	preventive	preventive	ADJ
ijtc-695	50	4	and	and	CCONJ
ijtc-695	50	5	detection	detection	NOUN
ijtc-695	50	6	operations	operation	NOUN
ijtc-695	50	7	,	,	PUNCT
ijtc-695	50	8	or	or	CCONJ
ijtc-695	50	9	the	the	DET
ijtc-695	50	10	costs	cost	NOUN
ijtc-695	50	11	of	of	ADP
ijtc-695	50	12	preventing	prevent	VERB
ijtc-695	50	13	and	and	CCONJ
ijtc-695	50	14	detecting	detect	VERB
ijtc-695	50	15	environmental	environmental	ADJ
ijtc-695	50	16	damage	damage	NOUN
ijtc-695	50	17	,	,	PUNCT
ijtc-695	50	18	is	be	AUX
ijtc-695	50	19	one	one	NUM
ijtc-695	50	20	way	way	NOUN
ijtc-695	50	21	for	for	SCONJ
ijtc-695	50	22	businesses	business	NOUN
ijtc-695	50	23	to	to	PART
ijtc-695	50	24	achieve	achieve	VERB
ijtc-695	50	25	effective	effective	ADJ
ijtc-695	50	26	environmental	environmental	ADJ
ijtc-695	50	27	cost	cost	NOUN
ijtc-695	50	28	allocation	allocation	NOUN
ijtc-695	50	29	.	.	PUNCT
ijtc-695	51	1	such	such	ADJ
ijtc-695	51	2	as	as	ADP
ijtc-695	51	3	the	the	DET
ijtc-695	51	4	costs	cost	NOUN
ijtc-695	51	5	of	of	ADP
ijtc-695	51	6	waste	waste	NOUN
ijtc-695	51	7	treatment	treatment	NOUN
ijtc-695	51	8	,	,	PUNCT
ijtc-695	51	9	reclamation	reclamation	NOUN
ijtc-695	51	10	,	,	PUNCT
ijtc-695	51	11	measuring	measure	VERB
ijtc-695	51	12	waste	waste	NOUN
ijtc-695	51	13	levels	level	NOUN
ijtc-695	51	14	,	,	PUNCT
ijtc-695	51	15	and	and	CCONJ
ijtc-695	51	16	others	other	NOUN
ijtc-695	51	17	.	.	PUNCT
ijtc-695	52	1	according	accord	VERB
ijtc-695	52	2	to	to	ADP
ijtc-695	52	3	(	(	PUNCT
ijtc-695	52	4	waltho	waltho	PROPN
ijtc-695	52	5	et	et	PROPN
ijtc-695	52	6	al	al	PROPN
ijtc-695	52	7	.	.	PROPN
ijtc-695	52	8	,	,	PUNCT
ijtc-695	52	9	2019	2019	NUM
ijtc-695	52	10	)	)	PUNCT
ijtc-695	52	11	research	research	NOUN
ijtc-695	52	12	,	,	PUNCT
ijtc-695	52	13	it	it	PRON
ijtc-695	52	14	’s	’s	AUX
ijtc-695	52	15	found	find	VERB
ijtc-695	52	16	that	that	SCONJ
ijtc-695	52	17	to	to	PART
ijtc-695	52	18	make	make	VERB
ijtc-695	52	19	substantial	substantial	ADJ
ijtc-695	52	20	reductions	reduction	NOUN
ijtc-695	52	21	in	in	ADP
ijtc-695	52	22	emissions	emission	NOUN
ijtc-695	52	23	companies	company	NOUN
ijtc-695	52	24	have	have	VERB
ijtc-695	52	25	to	to	PART
ijtc-695	52	26	increase	increase	VERB
ijtc-695	52	27	their	their	PRON
ijtc-695	52	28	cost	cost	NOUN
ijtc-695	52	29	.	.	PUNCT
ijtc-695	53	1	conversely	conversely	ADV
ijtc-695	53	2	,	,	PUNCT
ijtc-695	53	3	if	if	SCONJ
ijtc-695	53	4	the	the	DET
ijtc-695	53	5	company	company	NOUN
ijtc-695	53	6	is	be	AUX
ijtc-695	53	7	unable	unable	ADJ
ijtc-695	53	8	to	to	PART
ijtc-695	53	9	allocate	allocate	VERB
ijtc-695	53	10	its	its	PRON
ijtc-695	53	11	environmental	environmental	ADJ
ijtc-695	53	12	costs	cost	NOUN
ijtc-695	53	13	properly	properly	ADV
ijtc-695	53	14	,	,	PUNCT
ijtc-695	53	15	it	it	PRON
ijtc-695	53	16	can	can	AUX
ijtc-695	53	17	lead	lead	VERB
ijtc-695	53	18	to	to	ADP
ijtc-695	53	19	additional	additional	ADJ
ijtc-695	53	20	costs	cost	NOUN
ijtc-695	53	21	that	that	PRON
ijtc-695	53	22	will	will	AUX
ijtc-695	53	23	affect	affect	VERB
ijtc-695	53	24	the	the	DET
ijtc-695	53	25	company	company	NOUN
ijtc-695	53	26	’s	’s	PART
ijtc-695	53	27	financial	financial	ADJ
ijtc-695	53	28	performance	performance	NOUN
ijtc-695	53	29	.	.	PUNCT
ijtc-695	54	1	therefore	therefore	ADV
ijtc-695	54	2	,	,	PUNCT
ijtc-695	54	3	it	it	PRON
ijtc-695	54	4	is	be	AUX
ijtc-695	54	5	expected	expect	VERB
ijtc-695	54	6	that	that	SCONJ
ijtc-695	54	7	the	the	DET
ijtc-695	54	8	allocation	allocation	NOUN
ijtc-695	54	9	of	of	ADP
ijtc-695	54	10	environmental	environmental	ADJ
ijtc-695	54	11	costs	cost	NOUN
ijtc-695	54	12	will	will	AUX
ijtc-695	54	13	make	make	VERB
ijtc-695	54	14	people	people	NOUN
ijtc-695	54	15	put	put	VERB
ijtc-695	54	16	more	more	ADJ
ijtc-695	54	17	of	of	ADP
ijtc-695	54	18	their	their	PRON
ijtc-695	54	19	trust	trust	NOUN
ijtc-695	54	20	to	to	PART
ijtc-695	54	21	create	create	VERB
ijtc-695	54	22	a	a	DET
ijtc-695	54	23	good	good	ADJ
ijtc-695	54	24	and	and	CCONJ
ijtc-695	54	25	sustainable	sustainable	ADJ
ijtc-695	54	26	relationship	relationship	NOUN
ijtc-695	54	27	with	with	ADP
ijtc-695	54	28	the	the	DET
ijtc-695	54	29	company	company	NOUN
ijtc-695	54	30	.	.	PUNCT
ijtc-695	55	1	not	not	PART
ijtc-695	55	2	only	only	ADV
ijtc-695	55	3	that	that	SCONJ
ijtc-695	55	4	,	,	PUNCT
ijtc-695	55	5	if	if	SCONJ
ijtc-695	55	6	the	the	DET
ijtc-695	55	7	company	company	NOUN
ijtc-695	55	8	can	can	AUX
ijtc-695	55	9	allocate	allocate	VERB
ijtc-695	55	10	production	production	NOUN
ijtc-695	55	11	costs	cost	NOUN
ijtc-695	55	12	and	and	CCONJ
ijtc-695	55	13	environmental	environmental	ADJ
ijtc-695	55	14	costs	cost	NOUN
ijtc-695	55	15	properly	properly	ADV
ijtc-695	55	16	,	,	PUNCT
ijtc-695	55	17	it	it	PRON
ijtc-695	55	18	is	be	AUX
ijtc-695	55	19	expected	expect	VERB
ijtc-695	55	20	that	that	SCONJ
ijtc-695	55	21	the	the	DET
ijtc-695	55	22	company	company	NOUN
ijtc-695	55	23	’s	’s	PART
ijtc-695	55	24	sales	sale	NOUN
ijtc-695	55	25	volume	volume	NOUN
ijtc-695	55	26	and	and	CCONJ
ijtc-695	55	27	profits	profit	NOUN
ijtc-695	55	28	will	will	AUX
ijtc-695	55	29	also	also	ADV
ijtc-695	55	30	increase	increase	VERB
ijtc-695	55	31	.	.	PUNCT
ijtc-695	56	1	(	(	PUNCT
ijtc-695	56	2	kwon	kwon	PROPN
ijtc-695	56	3	&	&	CCONJ
ijtc-695	56	4	lee	lee	PROPN
ijtc-695	56	5	,	,	PUNCT
ijtc-695	56	6	2019	2019	NUM
ijtc-695	56	7	)	)	PUNCT
ijtc-695	56	8	research	research	NOUN
ijtc-695	56	9	backs	back	VERB
ijtc-695	56	10	this	this	PRON
ijtc-695	56	11	up	up	ADP
ijtc-695	56	12	,	,	PUNCT
ijtc-695	56	13	finding	find	VERB
ijtc-695	56	14	that	that	SCONJ
ijtc-695	56	15	a	a	DET
ijtc-695	56	16	company	company	NOUN
ijtc-695	56	17	can	can	AUX
ijtc-695	56	18	boost	boost	VERB
ijtc-695	56	19	its	its	PRON
ijtc-695	56	20	returns	return	NOUN
ijtc-695	56	21	by	by	ADP
ijtc-695	56	22	improving	improve	VERB
ijtc-695	56	23	both	both	PRON
ijtc-695	56	24	its	its	PRON
ijtc-695	56	25	sustainability	sustainability	NOUN
ijtc-695	56	26	practices	practice	NOUN
ijtc-695	56	27	and	and	CCONJ
ijtc-695	56	28	the	the	DET
ijtc-695	56	29	quality	quality	NOUN
ijtc-695	56	30	of	of	ADP
ijtc-695	56	31	its	its	PRON
ijtc-695	56	32	operations	operation	NOUN
ijtc-695	56	33	.	.	PUNCT
ijtc-695	57	1	over	over	ADP
ijtc-695	57	2	time	time	NOUN
ijtc-695	57	3	,	,	PUNCT
ijtc-695	57	4	companies	company	NOUN
ijtc-695	57	5	are	be	AUX
ijtc-695	57	6	competing	compete	VERB
ijtc-695	57	7	to	to	PART
ijtc-695	57	8	fulfill	fulfill	VERB
ijtc-695	57	9	the	the	DET
ijtc-695	57	10	3p	3p	NUM
ijtc-695	57	11	concept	concept	NOUN
ijtc-695	57	12	as	as	SCONJ
ijtc-695	57	13	evidenced	evidence	VERB
ijtc-695	57	14	by	by	ADP
ijtc-695	57	15	the	the	DET
ijtc-695	57	16	existence	existence	NOUN
ijtc-695	57	17	of	of	ADP
ijtc-695	57	18	csr	csr	X
ijtc-695	57	19	(	(	PUNCT
ijtc-695	57	20	corporate	corporate	ADJ
ijtc-695	57	21	social	social	ADJ
ijtc-695	57	22	responsibility	responsibility	NOUN
ijtc-695	57	23	)	)	PUNCT
ijtc-695	57	24	,	,	PUNCT
ijtc-695	57	25	which	which	PRON
ijtc-695	57	26	according	accord	VERB
ijtc-695	57	27	to	to	ADP
ijtc-695	57	28	(	(	PUNCT
ijtc-695	57	29	sultoni	sultoni	VERB
ijtc-695	57	30	,	,	PUNCT
ijtc-695	57	31	2020	2020	NUM
ijtc-695	57	32	)	)	PUNCT
ijtc-695	57	33	represent	represent	VERB
ijtc-695	57	34	a	a	DET
ijtc-695	57	35	pledge	pledge	NOUN
ijtc-695	57	36	on	on	ADP
ijtc-695	57	37	the	the	DET
ijtc-695	57	38	part	part	NOUN
ijtc-695	57	39	of	of	ADP
ijtc-695	57	40	businesses	business	NOUN
ijtc-695	57	41	to	to	PART
ijtc-695	57	42	act	act	VERB
ijtc-695	57	43	in	in	ADP
ijtc-695	57	44	an	an	DET
ijtc-695	57	45	ethical	ethical	ADJ
ijtc-695	57	46	manner	manner	NOUN
ijtc-695	57	47	and	and	CCONJ
ijtc-695	57	48	contribute	contribute	VERB
ijtc-695	57	49	to	to	ADP
ijtc-695	57	50	long	long	ADJ
ijtc-695	57	51	-	-	PUNCT
ijtc-695	57	52	term	term	NOUN
ijtc-695	57	53	economic	economic	ADJ
ijtc-695	57	54	growth	growth	NOUN
ijtc-695	57	55	.	.	PUNCT
ijtc-695	58	1	research	research	NOUN
ijtc-695	58	2	by	by	ADP
ijtc-695	58	3	(	(	PUNCT
ijtc-695	58	4	jo	jo	PROPN
ijtc-695	58	5	et	et	PROPN
ijtc-695	58	6	al	al	PROPN
ijtc-695	58	7	.	.	PROPN
ijtc-695	58	8	,	,	PUNCT
ijtc-695	58	9	2015	2015	NUM
ijtc-695	58	10	)	)	PUNCT
ijtc-695	58	11	indicated	indicate	VERB
ijtc-695	58	12	that	that	SCONJ
ijtc-695	58	13	environmental	environmental	ADJ
ijtc-695	58	14	cost	cost	NOUN
ijtc-695	58	15	was	be	AUX
ijtc-695	58	16	a	a	DET
ijtc-695	58	17	factor	factor	NOUN
ijtc-695	58	18	in	in	ADP
ijtc-695	58	19	corporate	corporate	ADJ
ijtc-695	58	20	social	social	ADJ
ijtc-695	58	21	responsibility	responsibility	NOUN
ijtc-695	58	22	(	(	PUNCT
ijtc-695	58	23	csr	csr	NOUN
ijtc-695	58	24	)	)	PUNCT
ijtc-695	58	25	.	.	PUNCT
ijtc-695	59	1	companies	company	NOUN
ijtc-695	59	2	have	have	AUX
ijtc-695	59	3	implemented	implement	VERB
ijtc-695	59	4	a	a	DET
ijtc-695	59	5	wide	wide	ADJ
ijtc-695	59	6	range	range	NOUN
ijtc-695	59	7	of	of	ADP
ijtc-695	59	8	programs	program	NOUN
ijtc-695	59	9	aimed	aim	VERB
ijtc-695	59	10	at	at	ADP
ijtc-695	59	11	achieving	achieve	VERB
ijtc-695	59	12	environmental	environmental	ADJ
ijtc-695	59	13	management	management	NOUN
ijtc-695	59	14	and	and	CCONJ
ijtc-695	59	15	community	community	NOUN
ijtc-695	59	16	welfare	welfare	NOUN
ijtc-695	59	17	.	.	PUNCT
ijtc-695	60	1	in	in	ADP
ijtc-695	60	2	order	order	NOUN
ijtc-695	60	3	to	to	PART
ijtc-695	60	4	gauge	gauge	VERB
ijtc-695	60	5	how	how	SCONJ
ijtc-695	60	6	well	well	ADV
ijtc-695	60	7	a	a	DET
ijtc-695	60	8	company	company	NOUN
ijtc-695	60	9	is	be	AUX
ijtc-695	60	10	doing	do	VERB
ijtc-695	60	11	in	in	ADP
ijtc-695	60	12	terms	term	NOUN
ijtc-695	60	13	of	of	ADP
ijtc-695	60	14	environmental	environmental	ADJ
ijtc-695	60	15	management	management	NOUN
ijtc-695	60	16	,	,	PUNCT
ijtc-695	60	17	iso	iso	NOUN
ijtc-695	60	18	14001	14001	NUM
ijtc-695	60	19	certification	certification	NOUN
ijtc-695	60	20	is	be	AUX
ijtc-695	60	21	often	often	ADV
ijtc-695	60	22	employed	employ	VERB
ijtc-695	60	23	.	.	PUNCT
ijtc-695	61	1	iso	iso	NOUN
ijtc-695	61	2	14001	14001	NUM
ijtc-695	61	3	is	be	AUX
ijtc-695	61	4	an	an	DET
ijtc-695	61	5	ems	ems	PROPN
ijtc-695	61	6	standard	standard	NOUN
ijtc-695	61	7	created	create	VERB
ijtc-695	61	8	by	by	ADP
ijtc-695	61	9	the	the	DET
ijtc-695	61	10	international	international	ADJ
ijtc-695	61	11	organization	organization	NOUN
ijtc-695	61	12	for	for	ADP
ijtc-695	61	13	standardization	standardization	NOUN
ijtc-695	61	14	,	,	PUNCT
ijtc-695	61	15	as	as	SCONJ
ijtc-695	61	16	stated	state	VERB
ijtc-695	61	17	by	by	ADP
ijtc-695	61	18	(	(	PUNCT
ijtc-695	61	19	deepak	deepak	PROPN
ijtc-695	61	20	et	et	PROPN
ijtc-695	61	21	al	al	PROPN
ijtc-695	61	22	.	.	PROPN
ijtc-695	61	23	,	,	PUNCT
ijtc-695	61	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-695	61	25	the	the	DET
ijtc-695	61	26	effects	effect	NOUN
ijtc-695	61	27	of	of	ADP
ijtc-695	61	28	production	production	NOUN
ijtc-695	61	29	cost	cost	NOUN
ijtc-695	61	30	and	and	CCONJ
ijtc-695	61	31	environmental	environmental	ADJ
ijtc-695	61	32	cost	cost	NOUN
ijtc-695	61	33	on	on	ADP
ijtc-695	61	34	sales	sale	NOUN
ijtc-695	61	35	darmaputri	darmaputri	ADJ
ijtc-695	61	36	,	,	PUNCT
ijtc-695	61	37	and	and	CCONJ
ijtc-695	61	38	siagian	siagian	PROPN
ijtc-695	61	39	167	167	NUM
ijtc-695	61	40	|	|	ADV
ijtc-695	61	41	ilomata	ilomata	PROPN
ijtc-695	61	42	international	international	ADJ
ijtc-695	61	43	journal	journal	NOUN
ijtc-695	61	44	of	of	ADP
ijtc-695	61	45	tax	tax	PROPN
ijtc-695	61	46	&	&	CCONJ
ijtc-695	61	47	accounting	account	VERB
ijtc-695	61	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	61	49	2015	2015	NUM
ijtc-695	61	50	)	)	PUNCT
ijtc-695	61	51	.	.	PUNCT
ijtc-695	62	1	according	accord	VERB
ijtc-695	62	2	to	to	ADP
ijtc-695	62	3	studies	study	NOUN
ijtc-695	62	4	conducted	conduct	VERB
ijtc-695	62	5	by	by	ADP
ijtc-695	62	6	(	(	PUNCT
ijtc-695	62	7	feng	feng	PROPN
ijtc-695	62	8	&	&	CCONJ
ijtc-695	62	9	wang	wang	PROPN
ijtc-695	62	10	,	,	PUNCT
ijtc-695	62	11	2014	2014	NUM
ijtc-695	62	12	)	)	PUNCT
ijtc-695	62	13	,	,	PUNCT
ijtc-695	62	14	a	a	DET
ijtc-695	62	15	corporation	corporation	NOUN
ijtc-695	62	16	can	can	AUX
ijtc-695	62	17	increase	increase	VERB
ijtc-695	62	18	customer	customer	NOUN
ijtc-695	62	19	happiness	happiness	NOUN
ijtc-695	62	20	and	and	CCONJ
ijtc-695	62	21	loyalty	loyalty	NOUN
ijtc-695	62	22	by	by	ADP
ijtc-695	62	23	creating	create	VERB
ijtc-695	62	24	an	an	DET
ijtc-695	62	25	ems	ems	PROPN
ijtc-695	62	26	.	.	PUNCT
ijtc-695	63	1	(	(	PUNCT
ijtc-695	63	2	iso	iso	PROPN
ijtc-695	63	3	central	central	ADJ
ijtc-695	63	4	secretariat	secretariat	NOUN
ijtc-695	63	5	,	,	PUNCT
ijtc-695	63	6	2015	2015	NUM
ijtc-695	63	7	)	)	PUNCT
ijtc-695	63	8	describes	describe	VERB
ijtc-695	63	9	iso	iso	NOUN
ijtc-695	63	10	14001	14001	NUM
ijtc-695	63	11	as	as	ADP
ijtc-695	63	12	an	an	DET
ijtc-695	63	13	internationally	internationally	ADV
ijtc-695	63	14	recognized	recognize	VERB
ijtc-695	63	15	standard	standard	NOUN
ijtc-695	63	16	that	that	PRON
ijtc-695	63	17	indicates	indicate	VERB
ijtc-695	63	18	the	the	DET
ijtc-695	63	19	criteria	criterion	NOUN
ijtc-695	63	20	in	in	ADP
ijtc-695	63	21	the	the	DET
ijtc-695	63	22	environmental	environmental	ADJ
ijtc-695	63	23	management	management	NOUN
ijtc-695	63	24	system	system	NOUN
ijtc-695	63	25	.	.	PUNCT
ijtc-695	64	1	to	to	PART
ijtc-695	64	2	obtain	obtain	VERB
ijtc-695	64	3	an	an	DET
ijtc-695	64	4	edge	edge	NOUN
ijtc-695	64	5	in	in	ADP
ijtc-695	64	6	the	the	DET
ijtc-695	64	7	market	market	NOUN
ijtc-695	64	8	and	and	CCONJ
ijtc-695	64	9	the	the	DET
ijtc-695	64	10	confidence	confidence	NOUN
ijtc-695	64	11	of	of	ADP
ijtc-695	64	12	their	their	PRON
ijtc-695	64	13	stockholders	stockholder	NOUN
ijtc-695	64	14	,	,	PUNCT
ijtc-695	64	15	businesses	business	NOUN
ijtc-695	64	16	can	can	AUX
ijtc-695	64	17	use	use	VERB
ijtc-695	64	18	this	this	DET
ijtc-695	64	19	certification	certification	NOUN
ijtc-695	64	20	to	to	PART
ijtc-695	64	21	improve	improve	VERB
ijtc-695	64	22	their	their	PRON
ijtc-695	64	23	environmental	environmental	ADJ
ijtc-695	64	24	performance	performance	NOUN
ijtc-695	64	25	by	by	ADP
ijtc-695	64	26	conserving	conserve	VERB
ijtc-695	64	27	resources	resource	NOUN
ijtc-695	64	28	and	and	CCONJ
ijtc-695	64	29	cutting	cut	VERB
ijtc-695	64	30	down	down	ADP
ijtc-695	64	31	on	on	ADP
ijtc-695	64	32	waste	waste	NOUN
ijtc-695	64	33	.	.	PUNCT
ijtc-695	65	1	(	(	PUNCT
ijtc-695	65	2	de	de	PROPN
ijtc-695	65	3	jong	jong	PROPN
ijtc-695	65	4	et	et	PROPN
ijtc-695	65	5	al	al	PROPN
ijtc-695	65	6	.	.	PROPN
ijtc-695	65	7	,	,	PUNCT
ijtc-695	65	8	2014	2014	NUM
ijtc-695	65	9	)	)	PUNCT
ijtc-695	65	10	in	in	ADP
ijtc-695	65	11	their	their	PRON
ijtc-695	65	12	research	research	NOUN
ijtc-695	65	13	found	find	VERB
ijtc-695	65	14	that	that	SCONJ
ijtc-695	65	15	if	if	SCONJ
ijtc-695	65	16	companies	company	NOUN
ijtc-695	65	17	have	have	VERB
ijtc-695	65	18	iso	iso	NOUN
ijtc-695	65	19	14001certification	14001certification	NOUN
ijtc-695	65	20	,	,	PUNCT
ijtc-695	65	21	it	it	PRON
ijtc-695	65	22	can	can	AUX
ijtc-695	65	23	help	help	VERB
ijtc-695	65	24	them	they	PRON
ijtc-695	65	25	to	to	PART
ijtc-695	65	26	develop	develop	VERB
ijtc-695	65	27	their	their	PRON
ijtc-695	65	28	capabilities	capability	NOUN
ijtc-695	65	29	and	and	CCONJ
ijtc-695	65	30	give	give	VERB
ijtc-695	65	31	impact	impact	NOUN
ijtc-695	65	32	to	to	ADP
ijtc-695	65	33	the	the	DET
ijtc-695	65	34	profitability	profitability	NOUN
ijtc-695	65	35	.	.	PUNCT
ijtc-695	66	1	beyond	beyond	ADP
ijtc-695	66	2	the	the	DET
ijtc-695	66	3	corporate	corporate	ADJ
ijtc-695	66	4	legitimacy	legitimacy	NOUN
ijtc-695	66	5	gains	gain	NOUN
ijtc-695	66	6	,	,	PUNCT
ijtc-695	66	7	(	(	PUNCT
ijtc-695	66	8	treacy	treacy	PROPN
ijtc-695	66	9	et	et	PROPN
ijtc-695	66	10	al	al	PROPN
ijtc-695	66	11	.	.	PROPN
ijtc-695	66	12	,	,	PUNCT
ijtc-695	66	13	2019	2019	NUM
ijtc-695	66	14	)	)	PUNCT
ijtc-695	66	15	discovered	discover	VERB
ijtc-695	66	16	that	that	SCONJ
ijtc-695	66	17	the	the	DET
ijtc-695	66	18	iso	iso	PROPN
ijtc-695	66	19	14001	14001	NUM
ijtc-695	66	20	standard	standard	NOUN
ijtc-695	66	21	has	have	AUX
ijtc-695	66	22	benefited	benefit	VERB
ijtc-695	66	23	the	the	DET
ijtc-695	66	24	organization	organization	NOUN
ijtc-695	66	25	in	in	ADP
ijtc-695	66	26	other	other	ADJ
ijtc-695	66	27	ways	way	NOUN
ijtc-695	66	28	as	as	ADV
ijtc-695	66	29	well	well	ADV
ijtc-695	66	30	.	.	PUNCT
ijtc-695	67	1	to	to	PART
ijtc-695	67	2	obtain	obtain	VERB
ijtc-695	67	3	this	this	DET
ijtc-695	67	4	certification	certification	NOUN
ijtc-695	67	5	,	,	PUNCT
ijtc-695	67	6	(	(	PUNCT
ijtc-695	67	7	sadiq	sadiq	PROPN
ijtc-695	67	8	,	,	PUNCT
ijtc-695	67	9	n.	n.	NOUN
ijtc-695	67	10	,	,	PUNCT
ijtc-695	67	11	&	&	CCONJ
ijtc-695	67	12	khan	khan	PROPN
ijtc-695	67	13	,	,	PUNCT
ijtc-695	67	14	2019	2019	NUM
ijtc-695	67	15	)	)	PUNCT
ijtc-695	67	16	in	in	ADP
ijtc-695	67	17	their	their	PRON
ijtc-695	67	18	book	book	NOUN
ijtc-695	67	19	write	write	VERB
ijtc-695	67	20	that	that	SCONJ
ijtc-695	67	21	companies	company	NOUN
ijtc-695	67	22	must	must	AUX
ijtc-695	67	23	pay	pay	VERB
ijtc-695	67	24	attention	attention	NOUN
ijtc-695	67	25	to	to	ADP
ijtc-695	67	26	clause	clause	NOUN
ijtc-695	67	27	6.12	6.12	NUM
ijtc-695	67	28	of	of	ADP
ijtc-695	67	29	iso	iso	NOUN
ijtc-695	67	30	14001	14001	NUM
ijtc-695	67	31	where	where	SCONJ
ijtc-695	67	32	companies	company	NOUN
ijtc-695	67	33	and	and	CCONJ
ijtc-695	67	34	organizations	organization	NOUN
ijtc-695	67	35	are	be	AUX
ijtc-695	67	36	required	require	VERB
ijtc-695	67	37	to	to	PART
ijtc-695	67	38	define	define	VERB
ijtc-695	67	39	and	and	CCONJ
ijtc-695	67	40	implement	implement	VERB
ijtc-695	67	41	a	a	DET
ijtc-695	67	42	procedure	procedure	NOUN
ijtc-695	67	43	that	that	PRON
ijtc-695	67	44	describes	describe	VERB
ijtc-695	67	45	how	how	SCONJ
ijtc-695	67	46	the	the	DET
ijtc-695	67	47	company	company	NOUN
ijtc-695	67	48	identifies	identify	VERB
ijtc-695	67	49	and	and	CCONJ
ijtc-695	67	50	applies	apply	VERB
ijtc-695	67	51	matters	matter	NOUN
ijtc-695	67	52	such	such	ADJ
ijtc-695	67	53	as	as	ADP
ijtc-695	67	54	identifying	identify	VERB
ijtc-695	67	55	all	all	DET
ijtc-695	67	56	environmental	environmental	ADJ
ijtc-695	67	57	laws	law	NOUN
ijtc-695	67	58	;	;	PUNCT
ijtc-695	67	59	permits	permit	NOUN
ijtc-695	67	60	;	;	PUNCT
ijtc-695	67	61	and	and	CCONJ
ijtc-695	67	62	licenses	license	NOUN
ijtc-695	67	63	that	that	PRON
ijtc-695	67	64	apply	apply	VERB
ijtc-695	67	65	to	to	ADP
ijtc-695	67	66	products	product	NOUN
ijtc-695	67	67	,	,	PUNCT
ijtc-695	67	68	processes	process	NOUN
ijtc-695	67	69	,	,	PUNCT
ijtc-695	67	70	waste	waste	NOUN
ijtc-695	67	71	management	management	NOUN
ijtc-695	67	72	whether	whether	SCONJ
ijtc-695	67	73	solid	solid	ADJ
ijtc-695	67	74	,	,	PUNCT
ijtc-695	67	75	liquid	liquid	ADJ
ijtc-695	67	76	,	,	PUNCT
ijtc-695	67	77	or	or	CCONJ
ijtc-695	67	78	gas	gas	NOUN
ijtc-695	67	79	;	;	PUNCT
ijtc-695	67	80	and	and	CCONJ
ijtc-695	67	81	periodic	periodic	ADJ
ijtc-695	67	82	evaluation	evaluation	NOUN
ijtc-695	67	83	of	of	ADP
ijtc-695	67	84	environmental	environmental	ADJ
ijtc-695	67	85	policies	policy	NOUN
ijtc-695	67	86	,	,	PUNCT
ijtc-695	67	87	along	along	ADP
ijtc-695	67	88	with	with	ADP
ijtc-695	67	89	the	the	DET
ijtc-695	67	90	company	company	NOUN
ijtc-695	67	91	’s	’s	PART
ijtc-695	67	92	compliance	compliance	NOUN
ijtc-695	67	93	with	with	ADP
ijtc-695	67	94	environmental	environmental	ADJ
ijtc-695	67	95	laws	law	NOUN
ijtc-695	67	96	and	and	CCONJ
ijtc-695	67	97	other	other	ADJ
ijtc-695	67	98	requirements	requirement	NOUN
ijtc-695	67	99	.	.	PUNCT
ijtc-695	68	1	based	base	VERB
ijtc-695	68	2	on	on	ADP
ijtc-695	68	3	the	the	DET
ijtc-695	68	4	problems	problem	NOUN
ijtc-695	68	5	described	describe	VERB
ijtc-695	68	6	,	,	PUNCT
ijtc-695	68	7	this	this	DET
ijtc-695	68	8	research	research	NOUN
ijtc-695	68	9	was	be	AUX
ijtc-695	68	10	conducted	conduct	VERB
ijtc-695	68	11	to	to	PART
ijtc-695	68	12	examine	examine	VERB
ijtc-695	68	13	the	the	DET
ijtc-695	68	14	effect	effect	NOUN
ijtc-695	68	15	of	of	ADP
ijtc-695	68	16	production	production	NOUN
ijtc-695	68	17	costs	cost	NOUN
ijtc-695	68	18	and	and	CCONJ
ijtc-695	68	19	environmental	environmental	ADJ
ijtc-695	68	20	costs	cost	NOUN
ijtc-695	68	21	on	on	ADP
ijtc-695	68	22	sales	sale	NOUN
ijtc-695	68	23	.	.	PUNCT
ijtc-695	69	1	sales	sale	NOUN
ijtc-695	69	2	are	be	AUX
ijtc-695	69	3	affected	affect	VERB
ijtc-695	69	4	by	by	ADP
ijtc-695	69	5	production	production	NOUN
ijtc-695	69	6	costs	cost	NOUN
ijtc-695	69	7	manufacturing	manufacturing	NOUN
ijtc-695	69	8	expenses	expense	NOUN
ijtc-695	69	9	may	may	AUX
ijtc-695	69	10	have	have	VERB
ijtc-695	69	11	an	an	DET
ijtc-695	69	12	effect	effect	NOUN
ijtc-695	69	13	on	on	ADP
ijtc-695	69	14	a	a	DET
ijtc-695	69	15	company	company	NOUN
ijtc-695	69	16	's	's	PART
ijtc-695	69	17	sales	sale	NOUN
ijtc-695	69	18	.	.	PUNCT
ijtc-695	70	1	(	(	PUNCT
ijtc-695	70	2	albdullah	albdullah	PROPN
ijtc-695	70	3	,	,	PUNCT
ijtc-695	70	4	2017	2017	NUM
ijtc-695	70	5	)	)	PUNCT
ijtc-695	70	6	in	in	ADP
ijtc-695	70	7	his	his	PRON
ijtc-695	70	8	book	book	NOUN
ijtc-695	70	9	defines	define	VERB
ijtc-695	70	10	sales	sale	NOUN
ijtc-695	70	11	as	as	ADP
ijtc-695	70	12	complementary	complementary	ADJ
ijtc-695	70	13	activities	activity	NOUN
ijtc-695	70	14	to	to	ADP
ijtc-695	70	15	purchases	purchase	NOUN
ijtc-695	70	16	made	make	VERB
ijtc-695	70	17	so	so	SCONJ
ijtc-695	70	18	that	that	SCONJ
ijtc-695	70	19	a	a	DET
ijtc-695	70	20	transaction	transaction	NOUN
ijtc-695	70	21	occurs	occur	VERB
ijtc-695	70	22	.	.	PUNCT
ijtc-695	71	1	so	so	ADV
ijtc-695	71	2	it	it	PRON
ijtc-695	71	3	can	can	AUX
ijtc-695	71	4	be	be	AUX
ijtc-695	71	5	said	say	VERB
ijtc-695	71	6	that	that	SCONJ
ijtc-695	71	7	sales	sale	NOUN
ijtc-695	71	8	are	be	AUX
ijtc-695	71	9	a	a	DET
ijtc-695	71	10	transaction	transaction	NOUN
ijtc-695	71	11	made	make	VERB
ijtc-695	71	12	by	by	ADP
ijtc-695	71	13	consumers	consumer	NOUN
ijtc-695	71	14	when	when	SCONJ
ijtc-695	71	15	they	they	PRON
ijtc-695	71	16	buy	buy	VERB
ijtc-695	71	17	a	a	DET
ijtc-695	71	18	product	product	NOUN
ijtc-695	71	19	.	.	PUNCT
ijtc-695	72	1	while	while	SCONJ
ijtc-695	72	2	according	accord	VERB
ijtc-695	72	3	to	to	ADP
ijtc-695	72	4	(	(	PUNCT
ijtc-695	72	5	panjaitan	panjaitan	ADJ
ijtc-695	72	6	,	,	PUNCT
ijtc-695	72	7	2018	2018	NUM
ijtc-695	72	8	)	)	PUNCT
ijtc-695	72	9	sales	sale	NOUN
ijtc-695	72	10	is	be	AUX
ijtc-695	72	11	a	a	DET
ijtc-695	72	12	concept	concept	NOUN
ijtc-695	72	13	that	that	PRON
ijtc-695	72	14	focuses	focus	VERB
ijtc-695	72	15	on	on	ADP
ijtc-695	72	16	existing	exist	VERB
ijtc-695	72	17	products	product	NOUN
ijtc-695	72	18	,	,	PUNCT
ijtc-695	72	19	using	use	VERB
ijtc-695	72	20	promotion	promotion	NOUN
ijtc-695	72	21	as	as	ADP
ijtc-695	72	22	an	an	DET
ijtc-695	72	23	attraction	attraction	NOUN
ijtc-695	72	24	with	with	ADP
ijtc-695	72	25	the	the	DET
ijtc-695	72	26	ultimate	ultimate	ADJ
ijtc-695	72	27	goal	goal	NOUN
ijtc-695	72	28	of	of	ADP
ijtc-695	72	29	making	make	VERB
ijtc-695	72	30	a	a	DET
ijtc-695	72	31	profit	profit	NOUN
ijtc-695	72	32	.	.	PUNCT
ijtc-695	73	1	the	the	DET
ijtc-695	73	2	factors	factor	NOUN
ijtc-695	73	3	that	that	PRON
ijtc-695	73	4	influence	influence	VERB
ijtc-695	73	5	sales	sale	NOUN
ijtc-695	73	6	according	accord	VERB
ijtc-695	73	7	to	to	ADP
ijtc-695	73	8	(	(	PUNCT
ijtc-695	73	9	hidalyah	hidalyah	INTJ
ijtc-695	73	10	,	,	PUNCT
ijtc-695	73	11	al	al	PROPN
ijtc-695	73	12	.	.	PROPN
ijtc-695	73	13	,	,	PUNCT
ijtc-695	73	14	&	&	CCONJ
ijtc-695	73	15	sulakson	sulakson	PROPN
ijtc-695	73	16	,	,	PUNCT
ijtc-695	73	17	2021	2021	NUM
ijtc-695	73	18	)	)	PUNCT
ijtc-695	73	19	include	include	VERB
ijtc-695	73	20	the	the	DET
ijtc-695	73	21	price	price	NOUN
ijtc-695	73	22	set	set	NOUN
ijtc-695	73	23	,	,	PUNCT
ijtc-695	73	24	the	the	DET
ijtc-695	73	25	company	company	NOUN
ijtc-695	73	26	’s	’s	PART
ijtc-695	73	27	strategy	strategy	NOUN
ijtc-695	73	28	for	for	ADP
ijtc-695	73	29	promotion	promotion	NOUN
ijtc-695	73	30	,	,	PUNCT
ijtc-695	73	31	and	and	CCONJ
ijtc-695	73	32	the	the	DET
ijtc-695	73	33	quality	quality	NOUN
ijtc-695	73	34	of	of	ADP
ijtc-695	73	35	the	the	DET
ijtc-695	73	36	products	product	NOUN
ijtc-695	73	37	produced	produce	VERB
ijtc-695	73	38	.	.	PUNCT
ijtc-695	74	1	(	(	PUNCT
ijtc-695	74	2	mcguian	mcguian	NOUN
ijtc-695	74	3	et	et	PROPN
ijtc-695	74	4	al	al	PROPN
ijtc-695	74	5	.	.	PROPN
ijtc-695	74	6	,	,	PUNCT
ijtc-695	74	7	2016	2016	NUM
ijtc-695	74	8	)	)	PUNCT
ijtc-695	74	9	argue	argue	VERB
ijtc-695	74	10	if	if	SCONJ
ijtc-695	74	11	production	production	NOUN
ijtc-695	74	12	costs	cost	NOUN
ijtc-695	74	13	increase	increase	NOUN
ijtc-695	74	14	,	,	PUNCT
ijtc-695	74	15	then	then	ADV
ijtc-695	74	16	companies	company	NOUN
ijtc-695	74	17	must	must	AUX
ijtc-695	74	18	increase	increase	VERB
ijtc-695	74	19	selling	sell	VERB
ijtc-695	74	20	prices	price	NOUN
ijtc-695	74	21	to	to	PART
ijtc-695	74	22	maintain	maintain	VERB
ijtc-695	74	23	margin	margin	NOUN
ijtc-695	74	24	standards	standard	NOUN
ijtc-695	74	25	.	.	PUNCT
ijtc-695	75	1	this	this	PRON
ijtc-695	75	2	can	can	AUX
ijtc-695	75	3	affect	affect	VERB
ijtc-695	75	4	market	market	NOUN
ijtc-695	75	5	demand	demand	NOUN
ijtc-695	75	6	and	and	CCONJ
ijtc-695	75	7	reduce	reduce	VERB
ijtc-695	75	8	sales	sale	NOUN
ijtc-695	75	9	.	.	PUNCT
ijtc-695	76	1	however	however	ADV
ijtc-695	76	2	,	,	PUNCT
ijtc-695	76	3	on	on	ADP
ijtc-695	76	4	the	the	DET
ijtc-695	76	5	other	other	ADJ
ijtc-695	76	6	hand	hand	NOUN
ijtc-695	76	7	,	,	PUNCT
ijtc-695	76	8	if	if	SCONJ
ijtc-695	76	9	the	the	DET
ijtc-695	76	10	company	company	NOUN
ijtc-695	76	11	can	can	AUX
ijtc-695	76	12	reduce	reduce	VERB
ijtc-695	76	13	production	production	NOUN
ijtc-695	76	14	costs	cost	NOUN
ijtc-695	76	15	,	,	PUNCT
ijtc-695	76	16	its	its	PRON
ijtc-695	76	17	market	market	NOUN
ijtc-695	76	18	demand	demand	NOUN
ijtc-695	76	19	,	,	PUNCT
ijtc-695	76	20	and	and	CCONJ
ijtc-695	76	21	sales	sale	NOUN
ijtc-695	76	22	will	will	AUX
ijtc-695	76	23	increase	increase	VERB
ijtc-695	76	24	.	.	PUNCT
ijtc-695	77	1	however	however	ADV
ijtc-695	77	2	,	,	PUNCT
ijtc-695	77	3	studies	study	NOUN
ijtc-695	77	4	conducted	conduct	VERB
ijtc-695	77	5	by	by	ADP
ijtc-695	77	6	(	(	PUNCT
ijtc-695	77	7	rupaida	rupaida	PROPN
ijtc-695	77	8	&	&	CCONJ
ijtc-695	77	9	bernardin	bernardin	PROPN
ijtc-695	77	10	,	,	PUNCT
ijtc-695	77	11	2016	2016	NUM
ijtc-695	77	12	)	)	PUNCT
ijtc-695	77	13	reveal	reveal	VERB
ijtc-695	77	14	a	a	DET
ijtc-695	77	15	positive	positive	ADJ
ijtc-695	77	16	and	and	CCONJ
ijtc-695	77	17	statistically	statistically	ADV
ijtc-695	77	18	significant	significant	ADJ
ijtc-695	77	19	relationship	relationship	NOUN
ijtc-695	77	20	between	between	ADP
ijtc-695	77	21	production	production	NOUN
ijtc-695	77	22	costs	cost	NOUN
ijtc-695	77	23	and	and	CCONJ
ijtc-695	77	24	revenue	revenue	NOUN
ijtc-695	77	25	.	.	PUNCT
ijtc-695	78	1	this	this	PRON
ijtc-695	78	2	shows	show	VERB
ijtc-695	78	3	that	that	SCONJ
ijtc-695	78	4	when	when	SCONJ
ijtc-695	78	5	production	production	NOUN
ijtc-695	78	6	cost	cost	NOUN
ijtc-695	78	7	increase	increase	NOUN
ijtc-695	78	8	,	,	PUNCT
ijtc-695	78	9	sales	sale	NOUN
ijtc-695	78	10	will	will	AUX
ijtc-695	78	11	also	also	ADV
ijtc-695	78	12	increase	increase	VERB
ijtc-695	78	13	.	.	PUNCT
ijtc-695	79	1	the	the	DET
ijtc-695	79	2	first	first	ADJ
ijtc-695	79	3	hypothesis	hypothesis	NOUN
ijtc-695	79	4	may	may	AUX
ijtc-695	79	5	be	be	AUX
ijtc-695	79	6	derived	derive	VERB
ijtc-695	79	7	from	from	ADP
ijtc-695	79	8	the	the	DET
ijtc-695	79	9	above	above	ADJ
ijtc-695	79	10	description	description	NOUN
ijtc-695	79	11	,	,	PUNCT
ijtc-695	79	12	and	and	CCONJ
ijtc-695	79	13	it	it	PRON
ijtc-695	79	14	is	be	AUX
ijtc-695	79	15	as	as	SCONJ
ijtc-695	79	16	follows	follow	VERB
ijtc-695	79	17	:	:	PUNCT
ijtc-695	79	18	h1	h1	NOUN
ijtc-695	79	19	=	=	NOUN
ijtc-695	79	20	production	production	NOUN
ijtc-695	79	21	costs	cost	NOUN
ijtc-695	79	22	have	have	VERB
ijtc-695	79	23	a	a	DET
ijtc-695	79	24	positive	positive	ADJ
ijtc-695	79	25	effect	effect	NOUN
ijtc-695	79	26	on	on	ADP
ijtc-695	79	27	sales	sale	NOUN
ijtc-695	79	28	partially	partially	ADV
ijtc-695	79	29	.	.	PUNCT
ijtc-695	80	1	sales	sale	NOUN
ijtc-695	80	2	affected	affect	VERB
ijtc-695	80	3	by	by	ADP
ijtc-695	80	4	environmental	environmental	ADJ
ijtc-695	80	5	costs	cost	NOUN
ijtc-695	80	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	80	7	the	the	DET
ijtc-695	80	8	effects	effect	NOUN
ijtc-695	80	9	of	of	ADP
ijtc-695	80	10	production	production	NOUN
ijtc-695	80	11	cost	cost	NOUN
ijtc-695	80	12	and	and	CCONJ
ijtc-695	80	13	environmental	environmental	ADJ
ijtc-695	80	14	cost	cost	NOUN
ijtc-695	80	15	on	on	ADP
ijtc-695	80	16	sales	sale	NOUN
ijtc-695	80	17	darmaputri	darmaputri	ADJ
ijtc-695	80	18	,	,	PUNCT
ijtc-695	80	19	and	and	CCONJ
ijtc-695	80	20	siagian	siagian	ADJ
ijtc-695	80	21	168	168	NUM
ijtc-695	80	22	|	|	ADV
ijtc-695	80	23	ilomata	ilomata	PROPN
ijtc-695	80	24	international	international	ADJ
ijtc-695	80	25	journal	journal	NOUN
ijtc-695	80	26	of	of	ADP
ijtc-695	80	27	tax	tax	PROPN
ijtc-695	80	28	&	&	CCONJ
ijtc-695	80	29	accounting	accounting	NOUN
ijtc-695	80	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	80	31	in	in	ADP
ijtc-695	80	32	some	some	DET
ijtc-695	80	33	cases	case	NOUN
ijtc-695	80	34	,	,	PUNCT
ijtc-695	80	35	environmental	environmental	ADJ
ijtc-695	80	36	costs	cost	NOUN
ijtc-695	80	37	can	can	AUX
ijtc-695	80	38	have	have	VERB
ijtc-695	80	39	a	a	DET
ijtc-695	80	40	significant	significant	ADJ
ijtc-695	80	41	impact	impact	NOUN
ijtc-695	80	42	on	on	ADP
ijtc-695	80	43	a	a	DET
ijtc-695	80	44	company	company	NOUN
ijtc-695	80	45	’s	’s	PART
ijtc-695	80	46	sales	sale	NOUN
ijtc-695	80	47	volume	volume	NOUN
ijtc-695	80	48	.	.	PUNCT
ijtc-695	81	1	according	accord	VERB
ijtc-695	81	2	to	to	ADP
ijtc-695	81	3	(	(	PUNCT
ijtc-695	81	4	callan	callan	PROPN
ijtc-695	81	5	,	,	PUNCT
ijtc-695	81	6	s.	s.	PROPN
ijtc-695	81	7	j.	j.	PROPN
ijtc-695	81	8	,	,	PUNCT
ijtc-695	81	9	&	&	CCONJ
ijtc-695	81	10	thomas	thomas	PROPN
ijtc-695	81	11	,	,	PUNCT
ijtc-695	81	12	2013	2013	NUM
ijtc-695	81	13	)	)	PUNCT
ijtc-695	81	14	,	,	PUNCT
ijtc-695	81	15	every	every	DET
ijtc-695	81	16	resource	resource	NOUN
ijtc-695	81	17	used	use	VERB
ijtc-695	81	18	for	for	ADP
ijtc-695	81	19	economic	economic	ADJ
ijtc-695	81	20	activities	activity	NOUN
ijtc-695	81	21	ends	end	VERB
ijtc-695	81	22	up	up	ADP
ijtc-695	81	23	as	as	ADP
ijtc-695	81	24	a	a	DET
ijtc-695	81	25	residue	residue	NOUN
ijtc-695	81	26	that	that	PRON
ijtc-695	81	27	has	have	VERB
ijtc-695	81	28	the	the	DET
ijtc-695	81	29	potential	potential	NOUN
ijtc-695	81	30	to	to	PART
ijtc-695	81	31	cause	cause	VERB
ijtc-695	81	32	environmental	environmental	ADJ
ijtc-695	81	33	damage	damage	NOUN
ijtc-695	81	34	.	.	PUNCT
ijtc-695	82	1	although	although	SCONJ
ijtc-695	82	2	this	this	DET
ijtc-695	82	3	process	process	NOUN
ijtc-695	82	4	can	can	AUX
ijtc-695	82	5	be	be	AUX
ijtc-695	82	6	delayed	delay	VERB
ijtc-695	82	7	through	through	ADP
ijtc-695	82	8	environmental	environmental	ADJ
ijtc-695	82	9	restoration	restoration	NOUN
ijtc-695	82	10	,	,	PUNCT
ijtc-695	82	11	it	it	PRON
ijtc-695	82	12	can	can	AUX
ijtc-695	82	13	not	not	PART
ijtc-695	82	14	be	be	AUX
ijtc-695	82	15	stopped	stop	VERB
ijtc-695	82	16	.	.	PUNCT
ijtc-695	83	1	therefore	therefore	ADV
ijtc-695	83	2	,	,	PUNCT
ijtc-695	83	3	companies	company	NOUN
ijtc-695	83	4	need	need	VERB
ijtc-695	83	5	to	to	PART
ijtc-695	83	6	make	make	VERB
ijtc-695	83	7	policies	policy	NOUN
ijtc-695	83	8	regarding	regard	VERB
ijtc-695	83	9	environmental	environmental	ADJ
ijtc-695	83	10	management	management	NOUN
ijtc-695	83	11	.	.	PUNCT
ijtc-695	84	1	taking	take	VERB
ijtc-695	84	2	active	active	ADJ
ijtc-695	84	3	steps	step	NOUN
ijtc-695	84	4	to	to	PART
ijtc-695	84	5	meet	meet	VERB
ijtc-695	84	6	environmental	environmental	ADJ
ijtc-695	84	7	regulations	regulation	NOUN
ijtc-695	84	8	and	and	CCONJ
ijtc-695	84	9	demonstrating	demonstrate	VERB
ijtc-695	84	10	a	a	DET
ijtc-695	84	11	commitment	commitment	NOUN
ijtc-695	84	12	to	to	ADP
ijtc-695	84	13	environmental	environmental	ADJ
ijtc-695	84	14	sustainability	sustainability	NOUN
ijtc-695	84	15	,	,	PUNCT
ijtc-695	84	16	can	can	AUX
ijtc-695	84	17	have	have	VERB
ijtc-695	84	18	a	a	DET
ijtc-695	84	19	positive	positive	ADJ
ijtc-695	84	20	effect	effect	NOUN
ijtc-695	84	21	on	on	ADP
ijtc-695	84	22	sales	sale	NOUN
ijtc-695	84	23	volume	volume	NOUN
ijtc-695	84	24	.	.	PUNCT
ijtc-695	85	1	in	in	ADP
ijtc-695	85	2	a	a	DET
ijtc-695	85	3	study	study	NOUN
ijtc-695	85	4	conducted	conduct	VERB
ijtc-695	85	5	by	by	ADP
ijtc-695	85	6	(	(	PUNCT
ijtc-695	85	7	suki	suki	PROPN
ijtc-695	85	8	,	,	PUNCT
ijtc-695	85	9	2016	2016	NUM
ijtc-695	85	10	)	)	PUNCT
ijtc-695	85	11	,	,	PUNCT
ijtc-695	85	12	it	it	PRON
ijtc-695	85	13	was	be	AUX
ijtc-695	85	14	found	find	VERB
ijtc-695	85	15	that	that	SCONJ
ijtc-695	85	16	consumer	consumer	NOUN
ijtc-695	85	17	attitudes	attitude	NOUN
ijtc-695	85	18	towards	towards	ADP
ijtc-695	85	19	environmentally	environmentally	ADV
ijtc-695	85	20	friendly	friendly	ADJ
ijtc-695	85	21	products	product	NOUN
ijtc-695	85	22	.	.	PUNCT
ijtc-695	86	1	so	so	ADV
ijtc-695	86	2	it	it	PRON
ijtc-695	86	3	can	can	AUX
ijtc-695	86	4	be	be	AUX
ijtc-695	86	5	concluded	conclude	VERB
ijtc-695	86	6	that	that	SCONJ
ijtc-695	86	7	if	if	SCONJ
ijtc-695	86	8	consumers	consumer	NOUN
ijtc-695	86	9	have	have	VERB
ijtc-695	86	10	a	a	DET
ijtc-695	86	11	strong	strong	ADJ
ijtc-695	86	12	preference	preference	NOUN
ijtc-695	86	13	for	for	ADP
ijtc-695	86	14	environmentally	environmentally	ADV
ijtc-695	86	15	friendly	friendly	ADJ
ijtc-695	86	16	products	product	NOUN
ijtc-695	86	17	,	,	PUNCT
ijtc-695	86	18	then	then	ADV
ijtc-695	86	19	the	the	DET
ijtc-695	86	20	allocation	allocation	NOUN
ijtc-695	86	21	of	of	ADP
ijtc-695	86	22	higher	high	ADJ
ijtc-695	86	23	environmental	environmental	ADJ
ijtc-695	86	24	costs	cost	NOUN
ijtc-695	86	25	can	can	AUX
ijtc-695	86	26	positively	positively	ADV
ijtc-695	86	27	affect	affect	VERB
ijtc-695	86	28	sales	sale	NOUN
ijtc-695	86	29	volume	volume	NOUN
ijtc-695	86	30	.	.	PUNCT
ijtc-695	87	1	naturally	naturally	ADV
ijtc-695	87	2	deriving	derive	VERB
ijtc-695	87	3	from	from	ADP
ijtc-695	87	4	the	the	DET
ijtc-695	87	5	first	first	ADJ
ijtc-695	87	6	,	,	PUNCT
ijtc-695	87	7	the	the	DET
ijtc-695	87	8	second	second	ADJ
ijtc-695	87	9	hypothesis	hypothesis	NOUN
ijtc-695	87	10	is	be	AUX
ijtc-695	87	11	as	as	SCONJ
ijtc-695	87	12	follows	follow	VERB
ijtc-695	87	13	:	:	PUNCT
ijtc-695	87	14	h2	h2	NOUN
ijtc-695	87	15	=	=	SYM
ijtc-695	87	16	environmental	environmental	ADJ
ijtc-695	87	17	costs	cost	NOUN
ijtc-695	87	18	have	have	VERB
ijtc-695	87	19	a	a	DET
ijtc-695	87	20	positive	positive	ADJ
ijtc-695	87	21	effect	effect	NOUN
ijtc-695	87	22	on	on	ADP
ijtc-695	87	23	sales	sale	NOUN
ijtc-695	87	24	volume	volume	NOUN
ijtc-695	87	25	partially	partially	ADV
ijtc-695	87	26	based	base	VERB
ijtc-695	87	27	on	on	ADP
ijtc-695	87	28	the	the	DET
ijtc-695	87	29	two	two	NUM
ijtc-695	87	30	hypotheses	hypothesis	NOUN
ijtc-695	87	31	above	above	ADV
ijtc-695	87	32	,	,	PUNCT
ijtc-695	87	33	the	the	DET
ijtc-695	87	34	researcher	researcher	NOUN
ijtc-695	87	35	also	also	ADV
ijtc-695	87	36	formulates	formulate	VERB
ijtc-695	87	37	a	a	DET
ijtc-695	87	38	third	third	ADJ
ijtc-695	87	39	hypothesis	hypothesis	NOUN
ijtc-695	87	40	,	,	PUNCT
ijtc-695	87	41	namely	namely	ADV
ijtc-695	87	42	:	:	PUNCT
ijtc-695	87	43	h3	h3	NOUN
ijtc-695	87	44	=	=	SYM
ijtc-695	87	45	production	production	NOUN
ijtc-695	87	46	costs	cost	NOUN
ijtc-695	87	47	and	and	CCONJ
ijtc-695	87	48	environmental	environmental	ADJ
ijtc-695	87	49	costs	cost	NOUN
ijtc-695	87	50	have	have	VERB
ijtc-695	87	51	a	a	DET
ijtc-695	87	52	positive	positive	ADJ
ijtc-695	87	53	influence	influence	NOUN
ijtc-695	87	54	on	on	ADP
ijtc-695	87	55	sales	sale	NOUN
ijtc-695	87	56	simultaneously	simultaneously	ADV
ijtc-695	87	57	.	.	PUNCT
ijtc-695	88	1	according	accord	VERB
ijtc-695	88	2	to	to	ADP
ijtc-695	88	3	the	the	DET
ijtc-695	88	4	theoretical	theoretical	ADJ
ijtc-695	88	5	basis	basis	NOUN
ijtc-695	88	6	and	and	CCONJ
ijtc-695	88	7	previous	previous	ADJ
ijtc-695	88	8	research	research	NOUN
ijtc-695	88	9	that	that	PRON
ijtc-695	88	10	has	have	AUX
ijtc-695	88	11	been	be	AUX
ijtc-695	88	12	discussed	discuss	VERB
ijtc-695	88	13	,	,	PUNCT
ijtc-695	88	14	the	the	DET
ijtc-695	88	15	renewal	renewal	NOUN
ijtc-695	88	16	in	in	ADP
ijtc-695	88	17	this	this	DET
ijtc-695	88	18	study	study	NOUN
ijtc-695	88	19	is	be	AUX
ijtc-695	88	20	how	how	SCONJ
ijtc-695	88	21	the	the	DET
ijtc-695	88	22	existence	existence	NOUN
ijtc-695	88	23	of	of	ADP
ijtc-695	88	24	production	production	NOUN
ijtc-695	88	25	costs	cost	NOUN
ijtc-695	88	26	and	and	CCONJ
ijtc-695	88	27	environmental	environmental	ADJ
ijtc-695	88	28	costs	cost	NOUN
ijtc-695	88	29	put	put	VERB
ijtc-695	88	30	together	together	ADV
ijtc-695	88	31	can	can	AUX
ijtc-695	88	32	influence	influence	VERB
ijtc-695	88	33	sales	sale	NOUN
ijtc-695	88	34	.	.	PUNCT
ijtc-695	89	1	whether	whether	SCONJ
ijtc-695	89	2	the	the	DET
ijtc-695	89	3	company	company	NOUN
ijtc-695	89	4	pays	pay	VERB
ijtc-695	89	5	attention	attention	NOUN
ijtc-695	89	6	to	to	ADP
ijtc-695	89	7	the	the	DET
ijtc-695	89	8	allocation	allocation	NOUN
ijtc-695	89	9	of	of	ADP
ijtc-695	89	10	production	production	NOUN
ijtc-695	89	11	costs	cost	NOUN
ijtc-695	89	12	and	and	CCONJ
ijtc-695	89	13	environmental	environmental	ADJ
ijtc-695	89	14	costs	cost	NOUN
ijtc-695	89	15	can	can	AUX
ijtc-695	89	16	make	make	VERB
ijtc-695	89	17	the	the	DET
ijtc-695	89	18	company	company	NOUN
ijtc-695	89	19	's	's	PART
ijtc-695	89	20	product	product	NOUN
ijtc-695	89	21	sales	sale	NOUN
ijtc-695	89	22	increase	increase	NOUN
ijtc-695	89	23	or	or	CCONJ
ijtc-695	89	24	vice	vice	NOUN
ijtc-695	89	25	versa	versa	ADV
ijtc-695	89	26	.	.	PUNCT
ijtc-695	90	1	this	this	DET
ijtc-695	90	2	study	study	NOUN
ijtc-695	90	3	also	also	ADV
ijtc-695	90	4	hopes	hope	VERB
ijtc-695	90	5	to	to	PART
ijtc-695	90	6	answer	answer	VERB
ijtc-695	90	7	whether	whether	SCONJ
ijtc-695	90	8	companies	company	NOUN
ijtc-695	90	9	are	be	AUX
ijtc-695	90	10	better	well	ADJ
ijtc-695	90	11	off	off	ADP
ijtc-695	90	12	relying	rely	VERB
ijtc-695	90	13	on	on	ADP
ijtc-695	90	14	profits	profit	NOUN
ijtc-695	90	15	or	or	CCONJ
ijtc-695	90	16	taking	take	VERB
ijtc-695	90	17	responsibility	responsibility	NOUN
ijtc-695	90	18	by	by	ADP
ijtc-695	90	19	managing	manage	VERB
ijtc-695	90	20	environmental	environmental	ADJ
ijtc-695	90	21	policies	policy	NOUN
ijtc-695	90	22	.	.	PUNCT
ijtc-695	91	1	figure	figure	VERB
ijtc-695	91	2	1	1	NUM
ijtc-695	91	3	.	.	PUNCT
ijtc-695	91	4	framework	framework	NOUN
ijtc-695	91	5	theory	theory	NOUN
ijtc-695	91	6	method	method	PROPN
ijtc-695	91	7	thei	thei	PROPN
ijtc-695	91	8	obje	obje	PROPN
ijtc-695	91	9	icts	ict	NOUN
ijtc-695	91	10	that	that	PRON
ijtc-695	91	11	will	will	AUX
ijtc-695	91	12	bei	bei	VERB
ijtc-695	91	13	e	e	NOUN
ijtc-695	91	14	ixamineid	ixamineid	NOUN
ijtc-695	91	15	are	be	AUX
ijtc-695	91	16	i	i	PRON
ijtc-695	91	17	production	production	NOUN
ijtc-695	91	18	costs	cost	NOUN
ijtc-695	91	19	,	,	PUNCT
ijtc-695	91	20	einvironme	einvironme	ADJ
ijtc-695	91	21	intal	intal	ADJ
ijtc-695	91	22	costs	cost	NOUN
ijtc-695	91	23	,	,	PUNCT
ijtc-695	91	24	and	and	CCONJ
ijtc-695	91	25	sale	sale	NOUN
ijtc-695	91	26	is	be	AUX
ijtc-695	91	27	.	.	PUNCT
ijtc-695	92	1	the	the	DET
ijtc-695	92	2	i	i	PRON
ijtc-695	92	3	re	re	VERB
ijtc-695	92	4	iseiarch	iseiarch	VERB
ijtc-695	92	5	useis	useis	PROPN
ijtc-695	92	6	nume	nume	PROPN
ijtc-695	92	7	irical	irical	PROPN
ijtc-695	92	8	me	i	PRON
ijtc-695	92	9	ithods	ithod	NOUN
ijtc-695	92	10	to	to	PART
ijtc-695	92	11	analyzei	analyzei	VERB
ijtc-695	92	12	information	information	NOUN
ijtc-695	92	13	culle	culle	NOUN
ijtc-695	92	14	i	i	PRON
ijtc-695	92	15	d	d	PROPN
ijtc-695	92	16	from	from	ADP
ijtc-695	92	17	primary	primary	ADJ
ijtc-695	92	18	source	source	NOUN
ijtc-695	92	19	is	be	AUX
ijtc-695	92	20	(	(	PUNCT
ijtc-695	92	21	idx	idx	ADJ
ijtc-695	92	22	-	-	PUNCT
ijtc-695	92	23	listeid	listeid	NOUN
ijtc-695	92	24	firms	firm	NOUN
ijtc-695	92	25	'	'	PART
ijtc-695	92	26	annual	annual	ADJ
ijtc-695	92	27	reiports	reiport	NOUN
ijtc-695	92	28	and	and	CCONJ
ijtc-695	92	29	sustainability	sustainability	NOUN
ijtc-695	92	30	re	re	NOUN
ijtc-695	92	31	iports	iport	NOUN
ijtc-695	92	32	)	)	PUNCT
ijtc-695	92	33	and	and	CCONJ
ijtc-695	92	34	che	che	PROPN
ijtc-695	92	35	imical	imical	PROPN
ijtc-695	92	36	industry	industry	NOUN
ijtc-695	92	37	seictors	seictor	NOUN
ijtc-695	92	38	that	that	PRON
ijtc-695	92	39	havei	havei	VERB
ijtc-695	92	40	iso	iso	NOUN
ijtc-695	92	41	14001	14001	NUM
ijtc-695	92	42	ceirtification	ceirtification	NOUN
ijtc-695	92	43	.	.	PUNCT
ijtc-695	93	1	population	population	NOUN
ijtc-695	93	2	and	and	CCONJ
ijtc-695	93	3	sample	sample	NOUN
ijtc-695	93	4	companieis	companieis	NOUN
ijtc-695	93	5	from	from	ADP
ijtc-695	93	6	thei	thei	PROPN
ijtc-695	93	7	primary	primary	ADJ
ijtc-695	93	8	and	and	CCONJ
ijtc-695	93	9	cheimical	cheimical	ADJ
ijtc-695	93	10	industrieis	industrieis	NOUN
ijtc-695	93	11	listeid	listeid	NOUN
ijtc-695	93	12	on	on	ADP
ijtc-695	93	13	thei	thei	PROPN
ijtc-695	93	14	indoneisia	indoneisia	PROPN
ijtc-695	93	15	stock	stock	PROPN
ijtc-695	93	16	eixchangei	eixchangei	ADJ
ijtc-695	93	17	and	and	CCONJ
ijtc-695	93	18	holding	hold	VERB
ijtc-695	93	19	iso	iso	NOUN
ijtc-695	93	20	14001	14001	NUM
ijtc-695	93	21	ce	ce	PROPN
ijtc-695	93	22	irtification	irtification	NOUN
ijtc-695	93	23	that	that	SCONJ
ijtc-695	93	24	providei	providei	VERB
ijtc-695	93	25	sustainability	sustainability	NOUN
ijtc-695	93	26	reiports	reiport	NOUN
ijtc-695	93	27	and	and	CCONJ
ijtc-695	93	28	annual	annual	ADJ
ijtc-695	93	29	reiports	reiport	NOUN
ijtc-695	93	30	for	for	ADP
ijtc-695	93	31	20172021	20172021	NUM
ijtc-695	93	32	constitutei	constitutei	NOUN
ijtc-695	93	33	thei	thei	PROPN
ijtc-695	93	34	study	study	PROPN
ijtc-695	93	35	's	's	PART
ijtc-695	93	36	population	population	NOUN
ijtc-695	93	37	.	.	PUNCT
ijtc-695	94	1	for	for	ADP
ijtc-695	94	2	samplei	samplei	X
ijtc-695	94	3	de	de	X
ijtc-695	94	4	iteirmination	iteirmination	NOUN
ijtc-695	94	5	,	,	PUNCT
ijtc-695	94	6	this	this	DET
ijtc-695	94	7	study	study	NOUN
ijtc-695	94	8	will	will	AUX
ijtc-695	94	9	usei	usei	VERB
ijtc-695	94	10	thei	thei	PROPN
ijtc-695	94	11	purposivei	purposivei	PROPN
ijtc-695	94	12	sampling	sample	VERB
ijtc-695	94	13	meithod	meithod	NOUN
ijtc-695	94	14	.	.	PUNCT
ijtc-695	95	1	this	this	DET
ijtc-695	95	2	me	i	PRON
ijtc-695	95	3	ithod	ithod	NOUN
ijtc-695	95	4	was	be	AUX
ijtc-695	95	5	chosein	chosein	ADV
ijtc-695	95	6	be	be	AUX
ijtc-695	95	7	icause	icause	NOUN
ijtc-695	95	8	i	i	PRON
ijtc-695	95	9	of	of	ADP
ijtc-695	95	10	the	the	DET
ijtc-695	95	11	i	i	PROPN
ijtc-695	95	12	re	re	VERB
ijtc-695	96	1	iseiarch	iseiarch	VERB
ijtc-695	96	2	limitations	limitation	NOUN
ijtc-695	96	3	that	that	PRON
ijtc-695	96	4	reiquire	reiquire	VERB
ijtc-695	96	5	i	i	PRON
ijtc-695	96	6	thei	thei	PROPN
ijtc-695	96	7	environmental	environmental	PROPN
ijtc-695	96	8	cost	cost	NOUN
ijtc-695	96	9	sales	sale	NOUN
ijtc-695	96	10	production	production	NOUN
ijtc-695	96	11	cost	cost	NOUN
ijtc-695	96	12	h2	h2	NOUN
ijtc-695	96	13	h3	h3	NOUN
ijtc-695	96	14	h1	h1	VERB
ijtc-695	96	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	96	16	the	the	DET
ijtc-695	96	17	effects	effect	NOUN
ijtc-695	96	18	of	of	ADP
ijtc-695	96	19	production	production	NOUN
ijtc-695	96	20	cost	cost	NOUN
ijtc-695	96	21	and	and	CCONJ
ijtc-695	96	22	environmental	environmental	ADJ
ijtc-695	96	23	cost	cost	NOUN
ijtc-695	96	24	on	on	ADP
ijtc-695	96	25	sales	sale	NOUN
ijtc-695	96	26	darmaputri	darmaputri	ADJ
ijtc-695	96	27	,	,	PUNCT
ijtc-695	96	28	and	and	CCONJ
ijtc-695	96	29	siagian	siagian	ADJ
ijtc-695	96	30	169	169	NUM
ijtc-695	96	31	|	|	ADV
ijtc-695	96	32	ilomata	ilomata	PROPN
ijtc-695	96	33	international	international	ADJ
ijtc-695	96	34	journal	journal	NOUN
ijtc-695	96	35	of	of	ADP
ijtc-695	96	36	tax	tax	PROPN
ijtc-695	96	37	&	&	CCONJ
ijtc-695	96	38	accounting	accounting	PROPN
ijtc-695	96	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	96	40	seile	seile	NOUN
ijtc-695	96	41	icteid	icteid	ADJ
ijtc-695	96	42	samplei	samplei	NOUN
ijtc-695	96	43	to	to	PART
ijtc-695	96	44	be	be	AUX
ijtc-695	96	45	i	i	PRON
ijtc-695	96	46	following	follow	VERB
ijtc-695	96	47	the	the	DET
ijtc-695	96	48	i	i	NOUN
ijtc-695	96	49	e	e	VERB
ijtc-695	96	50	ixisting	ixiste	VERB
ijtc-695	96	51	objeictive	objeictive	NOUN
ijtc-695	96	52	is	be	AUX
ijtc-695	96	53	.	.	PUNCT
ijtc-695	97	1	thei	thei	PROPN
ijtc-695	97	2	following	follow	VERB
ijtc-695	97	3	factors	factor	NOUN
ijtc-695	97	4	we	we	PRON
ijtc-695	97	5	ire	ire	VERB
ijtc-695	98	1	i	i	PRON
ijtc-695	98	2	consideire	consideire	NOUN
ijtc-695	99	1	i	i	INTJ
ijtc-695	99	2	d	d	PROPN
ijtc-695	99	3	whein	whein	ADV
ijtc-695	99	4	se	se	X
ijtc-695	99	5	ileicting	ileicte	VERB
ijtc-695	99	6	thei	thei	PROPN
ijtc-695	99	7	samplei	samplei	NOUN
ijtc-695	99	8	for	for	ADP
ijtc-695	99	9	this	this	DET
ijtc-695	99	10	study	study	NOUN
ijtc-695	99	11	:	:	PUNCT
ijtc-695	99	12	table	table	NOUN
ijtc-695	99	13	1	1	NUM
ijtc-695	99	14	.	.	PUNCT
ijtc-695	100	1	purposive	purposive	NOUN
ijtc-695	100	2	i	i	PRON
ijtc-695	100	3	sampling	sample	VERB
ijtc-695	100	4	no	no	NOUN
ijtc-695	100	5	.	.	PUNCT
ijtc-695	101	1	criteria	criterion	NOUN
ijtc-695	101	2	total	total	VERB
ijtc-695	101	3	1	1	NUM
ijtc-695	101	4	.	.	PUNCT
ijtc-695	101	5	primary	primary	ADJ
ijtc-695	101	6	and	and	CCONJ
ijtc-695	101	7	che	che	X
ijtc-695	101	8	imical	imical	PROPN
ijtc-695	101	9	industry	industry	NOUN
ijtc-695	101	10	seictor	seictor	NOUN
ijtc-695	101	11	companieis	companieis	NOUN
ijtc-695	101	12	that	that	PRON
ijtc-695	101	13	arei	arei	VERB
ijtc-695	101	14	iso	iso	NOUN
ijtc-695	101	15	14001	14001	NUM
ijtc-695	101	16	ceirtifie	ceirtifie	VERB
ijtc-695	101	17	i	i	PROPN
ijtc-695	101	18	d	d	PROPN
ijtc-695	101	19	73	73	NUM
ijtc-695	101	20	2	2	NUM
ijtc-695	101	21	.	.	PUNCT
ijtc-695	101	22	companieis	companieis	NOUN
ijtc-695	101	23	that	that	PRON
ijtc-695	101	24	did	do	AUX
ijtc-695	101	25	not	not	PART
ijtc-695	101	26	publish	publish	VERB
ijtc-695	101	27	sustainability	sustainability	NOUN
ijtc-695	101	28	reiport	reiport	NOUN
ijtc-695	101	29	and	and	CCONJ
ijtc-695	101	30	annual	annual	ADJ
ijtc-695	101	31	reiport	reiport	NOUN
ijtc-695	101	32	in	in	ADP
ijtc-695	101	33	2017	2017	NUM
ijtc-695	101	34	-	-	SYM
ijtc-695	101	35	2021	2021	NUM
ijtc-695	101	36	(	(	PUNCT
ijtc-695	101	37	65	65	NUM
ijtc-695	101	38	)	)	PUNCT
ijtc-695	101	39	numbeir	numbeir	NOUN
ijtc-695	101	40	of	of	ADP
ijtc-695	101	41	sample	sample	NOUN
ijtc-695	101	42	i	i	PRON
ijtc-695	101	43	companieis	companieis	VERB
ijtc-695	101	44	:	:	PUNCT
ijtc-695	101	45	8	8	NUM
ijtc-695	101	46	thei	thei	NOUN
ijtc-695	101	47	amount	amount	NOUN
ijtc-695	101	48	of	of	ADP
ijtc-695	101	49	data	datum	NOUN
ijtc-695	101	50	use	use	NOUN
ijtc-695	101	51	i	i	PROPN
ijtc-695	101	52	d	d	PROPN
ijtc-695	101	53	during	during	ADP
ijtc-695	101	54	2017	2017	NUM
ijtc-695	101	55	-	-	SYM
ijtc-695	101	56	2021	2021	NUM
ijtc-695	101	57	40	40	NUM
ijtc-695	101	58	tablei	tablei	NOUN
ijtc-695	101	59	1	1	NUM
ijtc-695	101	60	shows	show	VERB
ijtc-695	101	61	that	that	SCONJ
ijtc-695	101	62	73	73	NUM
ijtc-695	101	63	firms	firm	NOUN
ijtc-695	101	64	in	in	ADP
ijtc-695	101	65	the	the	DET
ijtc-695	101	66	i	i	PROPN
ijtc-695	101	67	basic	basic	ADJ
ijtc-695	101	68	and	and	CCONJ
ijtc-695	101	69	che	che	PROPN
ijtc-695	101	70	imical	imical	ADJ
ijtc-695	101	71	industry	industry	NOUN
ijtc-695	101	72	arei	arei	ADV
ijtc-695	101	73	accreidite	accreidite	VERB
ijtc-695	101	74	i	i	PRON
ijtc-695	101	75	d	d	NOUN
ijtc-695	101	76	to	to	PART
ijtc-695	101	77	iso	iso	VERB
ijtc-695	101	78	14001	14001	NUM
ijtc-695	101	79	standards	standard	NOUN
ijtc-695	101	80	.	.	PUNCT
ijtc-695	102	1	approximateily	approximateily	ADV
ijtc-695	102	2	65	65	NUM
ijtc-695	102	3	busineisseis	busineisseis	NOUN
ijtc-695	102	4	do	do	AUX
ijtc-695	102	5	not	not	PART
ijtc-695	102	6	qualify	qualify	VERB
ijtc-695	102	7	.	.	PUNCT
ijtc-695	103	1	this	this	DET
ijtc-695	103	2	proce	proce	PROPN
ijtc-695	103	3	iss	iss	PROPN
ijtc-695	103	4	of	of	ADP
ijtc-695	103	5	e	e	PROPN
ijtc-695	103	6	ilimination	ilimination	NOUN
ijtc-695	103	7	yieilds	yieild	VERB
ijtc-695	103	8	8	8	NUM
ijtc-695	103	9	busineisseis	busineisseis	NOUN
ijtc-695	103	10	and	and	CCONJ
ijtc-695	103	11	40	40	NUM
ijtc-695	103	12	sampleis	sampleis	NOUN
ijtc-695	103	13	worth	worth	ADJ
ijtc-695	103	14	of	of	ADP
ijtc-695	103	15	data	datum	NOUN
ijtc-695	103	16	that	that	PRON
ijtc-695	103	17	may	may	AUX
ijtc-695	103	18	be	be	AUX
ijtc-695	103	19	i	i	PRON
ijtc-695	103	20	analyzeid	analyzeid	ADV
ijtc-695	103	21	in	in	ADP
ijtc-695	103	22	furthe	furthe	PROPN
ijtc-695	103	23	ir	ir	PROPN
ijtc-695	103	24	deipth	deipth	NOUN
ijtc-695	103	25	.	.	PUNCT
ijtc-695	104	1	thei	thei	PROPN
ijtc-695	104	2	8	8	NUM
ijtc-695	104	3	busineisseis	busineisseis	NOUN
ijtc-695	104	4	that	that	PRON
ijtc-695	104	5	meie	meie	VERB
ijtc-695	104	6	it	it	PRON
ijtc-695	105	1	the	the	DET
ijtc-695	105	2	i	i	PROPN
ijtc-695	105	3	criteiria	criteiria	NOUN
ijtc-695	105	4	arei	arei	ADV
ijtc-695	105	5	as	as	SCONJ
ijtc-695	105	6	follows	follow	VERB
ijtc-695	105	7	:	:	PUNCT
ijtc-695	105	8	indoceime	indoceime	PROPN
ijtc-695	105	9	int	int	PROPN
ijtc-695	105	10	tunggal	tunggal	PROPN
ijtc-695	105	11	prakasa	prakasa	PROPN
ijtc-695	105	12	tbk	tbk	PROPN
ijtc-695	105	13	.	.	PUNCT
ijtc-695	105	14	;	;	PUNCT
ijtc-695	105	15	waskita	waskita	PROPN
ijtc-695	105	16	beiton	beiton	PROPN
ijtc-695	105	17	preicast	preicast	PROPN
ijtc-695	105	18	tbk	tbk	PROPN
ijtc-695	105	19	,	,	PUNCT
ijtc-695	105	20	surya	surya	PROPN
ijtc-695	105	21	toto	toto	PROPN
ijtc-695	105	22	indone	indone	PROPN
ijtc-695	105	23	isia	isia	PROPN
ijtc-695	105	24	tbk	tbk	PROPN
ijtc-695	105	25	.	.	PUNCT
ijtc-695	105	26	;	;	PUNCT
ijtc-695	105	27	krakatau	krakatau	PROPN
ijtc-695	105	28	ste	ste	PROPN
ijtc-695	105	29	ieil	ieil	PROPN
ijtc-695	105	30	(	(	PUNCT
ijtc-695	105	31	pe	pe	PROPN
ijtc-695	105	32	irse	irse	PROPN
ijtc-695	105	33	iro	iro	PROPN
ijtc-695	105	34	)	)	PUNCT
ijtc-695	105	35	tbk	tbk	PROPN
ijtc-695	105	36	.	.	PUNCT
ijtc-695	105	37	;	;	PUNCT
ijtc-695	105	38	impack	impack	PROPN
ijtc-695	105	39	pratama	pratama	NOUN
ijtc-695	105	40	industri	industri	PROPN
ijtc-695	105	41	tbk	tbk	PROPN
ijtc-695	105	42	.	.	PUNCT
ijtc-695	105	43	;	;	PUNCT
ijtc-695	105	44	japfa	japfa	PROPN
ijtc-695	105	45	comfe	comfe	PROPN
ijtc-695	105	46	ieid	ieid	PROPN
ijtc-695	105	47	indone	indone	PROPN
ijtc-695	105	48	isia	isia	PROPN
ijtc-695	105	49	tbk	tbk	PROPN
ijtc-695	105	50	.	.	PUNCT
ijtc-695	105	51	;	;	PUNCT
ijtc-695	105	52	and	and	CCONJ
ijtc-695	105	53	toba	toba	PROPN
ijtc-695	105	54	pulp	pulp	NOUN
ijtc-695	105	55	le	le	PROPN
ijtc-695	105	56	istari	istari	PROPN
ijtc-695	105	57	tbk	tbk	PROPN
ijtc-695	105	58	.	.	PUNCT
ijtc-695	106	1	variable	variable	PROPN
ijtc-695	106	2	measurement	measurement	PROPN
ijtc-695	106	3	independent	independent	ADJ
ijtc-695	106	4	variable	variable	NOUN
ijtc-695	106	5	(	(	PUNCT
ijtc-695	106	6	x1,2	x1,2	X
ijtc-695	106	7	)	)	PUNCT
ijtc-695	106	8	variableis	variableis	NOUN
ijtc-695	106	9	outsidei	outsidei	NOUN
ijtc-695	106	10	of	of	ADP
ijtc-695	106	11	the	the	DET
ijtc-695	106	12	i	i	PROPN
ijtc-695	106	13	de	de	X
ijtc-695	106	14	ipeinde	ipeinde	X
ijtc-695	106	15	int	int	NOUN
ijtc-695	106	16	variablei	variablei	NOUN
ijtc-695	106	17	can	can	AUX
ijtc-695	106	18	be	be	AUX
ijtc-695	106	19	i	i	PRON
ijtc-695	106	20	consideire	consideire	NOUN
ijtc-695	107	1	i	i	PRON
ijtc-695	107	2	d	d	PROPN
ijtc-695	107	3	indeipe	indeipe	ADJ
ijtc-695	107	4	inde	inde	PROPN
ijtc-695	107	5	int	int	NOUN
ijtc-695	107	6	.	.	PUNCT
ijtc-695	108	1	production	production	NOUN
ijtc-695	108	2	and	and	CCONJ
ijtc-695	108	3	e	e	PROPN
ijtc-695	108	4	icological	icological	ADJ
ijtc-695	108	5	eixpeinseis	eixpeinseis	NOUN
ijtc-695	108	6	are	be	AUX
ijtc-695	108	7	i	i	PROPN
ijtc-695	108	8	thei	thei	PROPN
ijtc-695	108	9	study	study	PROPN
ijtc-695	108	10	's	's	PART
ijtc-695	108	11	indeipeinde	indeipeinde	PROPN
ijtc-695	108	12	int	int	PROPN
ijtc-695	108	13	variableis	variableis	NOUN
ijtc-695	108	14	.	.	PUNCT
ijtc-695	109	1	dependent	dependent	ADJ
ijtc-695	109	2	variable	variable	NOUN
ijtc-695	109	3	(	(	PUNCT
ijtc-695	109	4	y	y	NOUN
ijtc-695	109	5	)	)	PUNCT
ijtc-695	109	6	an	an	DET
ijtc-695	109	7	indeipe	indeipe	ADJ
ijtc-695	109	8	indeint	indeint	NOUN
ijtc-695	109	9	variablei	variablei	NOUN
ijtc-695	109	10	acts	act	VERB
ijtc-695	109	11	as	as	ADP
ijtc-695	109	12	a	a	DET
ijtc-695	109	13	driving	drive	VERB
ijtc-695	109	14	forcei	forcei	NOUN
ijtc-695	109	15	on	on	ADP
ijtc-695	109	16	a	a	DET
ijtc-695	109	17	de	de	X
ijtc-695	109	18	ipeinde	ipeinde	ADJ
ijtc-695	109	19	int	int	NOUN
ijtc-695	109	20	variablei	variablei	NOUN
ijtc-695	109	21	.	.	PUNCT
ijtc-695	110	1	this	this	DET
ijtc-695	110	2	re	re	NOUN
ijtc-695	110	3	iseiarch	iseiarch	PROPN
ijtc-695	110	4	is	be	AUX
ijtc-695	110	5	ceinteire	ceinteire	NOUN
ijtc-695	111	1	i	i	PRON
ijtc-695	111	2	d	d	PROPN
ijtc-695	111	3	on	on	ADP
ijtc-695	111	4	saleis	saleis	PROPN
ijtc-695	111	5	as	as	ADP
ijtc-695	111	6	thei	thei	PROPN
ijtc-695	111	7	de	de	PROPN
ijtc-695	111	8	ipeinde	ipeinde	PROPN
ijtc-695	111	9	int	int	NOUN
ijtc-695	111	10	variablei	variablei	NOUN
ijtc-695	111	11	.	.	PUNCT
ijtc-695	112	1	table	table	NOUN
ijtc-695	112	2	2	2	NUM
ijtc-695	112	3	.	.	PUNCT
ijtc-695	113	1	summary	summary	NOUN
ijtc-695	113	2	of	of	ADP
ijtc-695	113	3	re	re	VERB
ijtc-695	113	4	iseiarch	iseiarch	VERB
ijtc-695	113	5	variable	variable	NOUN
ijtc-695	113	6	is	be	AUX
ijtc-695	113	7	variables	variable	NOUN
ijtc-695	113	8	dimensions	dimension	NOUN
ijtc-695	113	9	disclosure	disclosure	PROPN
ijtc-695	113	10	indicator	indicator	NOUN
ijtc-695	113	11	measurement	measurement	NOUN
ijtc-695	113	12	production	production	NOUN
ijtc-695	113	13	cost	cost	NOUN
ijtc-695	113	14	(	(	PUNCT
ijtc-695	113	15	x1	x1	ADJ
ijtc-695	113	16	)	)	PUNCT
ijtc-695	113	17	total	total	ADJ
ijtc-695	113	18	production	production	NOUN
ijtc-695	113	19	cost	cost	NOUN
ijtc-695	113	20	of	of	ADP
ijtc-695	113	21	thei	thei	PROPN
ijtc-695	113	22	company	company	NOUN
ijtc-695	113	23	production	production	NOUN
ijtc-695	113	24	cost	cost	NOUN
ijtc-695	113	25	=	=	PUNCT
ijtc-695	113	26	direict	direict	VERB
ijtc-695	113	27	raw	raw	ADJ
ijtc-695	113	28	mate	mate	NOUN
ijtc-695	113	29	irial	irial	ADJ
ijtc-695	113	30	cost	cost	NOUN
ijtc-695	113	31	+	+	CCONJ
ijtc-695	113	32	direict	direict	NOUN
ijtc-695	113	33	labor	labor	NOUN
ijtc-695	113	34	cost	cost	NOUN
ijtc-695	113	35	+	+	CCONJ
ijtc-695	113	36	variablei	variablei	NOUN
ijtc-695	113	37	factory	factory	NOUN
ijtc-695	113	38	ove	ove	PROPN
ijtc-695	114	1	irhe	irhe	PROPN
ijtc-695	114	2	iad	iad	PROPN
ijtc-695	114	3	cost	cost	NOUN
ijtc-695	114	4	+	+	CCONJ
ijtc-695	114	5	fixeid	fixeid	NOUN
ijtc-695	114	6	factory	factory	NOUN
ijtc-695	114	7	ove	ove	NOUN
ijtc-695	114	8	irheiad	irheiad	PROPN
ijtc-695	114	9	cost	cost	VERB
ijtc-695	114	10	nominal	nominal	ADJ
ijtc-695	114	11	e	e	NOUN
ijtc-695	114	12	invironmeintal	invironmeintal	ADJ
ijtc-695	114	13	costs	cost	NOUN
ijtc-695	114	14	(	(	PUNCT
ijtc-695	114	15	x2	x2	ADJ
ijtc-695	114	16	)	)	PUNCT
ijtc-695	114	17	total	total	ADJ
ijtc-695	114	18	e	e	NOUN
ijtc-695	114	19	invironmeintal	invironmeintal	ADJ
ijtc-695	114	20	cost	cost	NOUN
ijtc-695	114	21	of	of	ADP
ijtc-695	114	22	the	the	DET
ijtc-695	114	23	i	i	PROPN
ijtc-695	114	24	company	company	NOUN
ijtc-695	114	25	total	total	ADJ
ijtc-695	114	26	einvironmeintal	einvironmeintal	ADJ
ijtc-695	114	27	costs	cost	NOUN
ijtc-695	114	28	in	in	ADP
ijtc-695	114	29	the	the	DET
ijtc-695	114	30	i	i	PROPN
ijtc-695	114	31	company	company	NOUN
ijtc-695	114	32	's	's	PART
ijtc-695	114	33	sustainability	sustainability	NOUN
ijtc-695	114	34	re	re	NOUN
ijtc-695	114	35	iport	iport	NOUN
ijtc-695	114	36	for	for	ADP
ijtc-695	114	37	the	the	DET
ijtc-695	114	38	i	i	PROPN
ijtc-695	114	39	pe	pe	PROPN
ijtc-695	114	40	iriod	iriod	NOUN
ijtc-695	114	41	2017	2017	NUM
ijtc-695	114	42	-	-	SYM
ijtc-695	114	43	2021	2021	NUM
ijtc-695	114	44	nominal	nominal	NOUN
ijtc-695	114	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-695	114	46	the	the	DET
ijtc-695	114	47	effects	effect	NOUN
ijtc-695	114	48	of	of	ADP
ijtc-695	114	49	production	production	NOUN
ijtc-695	114	50	cost	cost	NOUN
ijtc-695	114	51	and	and	CCONJ
ijtc-695	114	52	environmental	environmental	ADJ
ijtc-695	114	53	cost	cost	NOUN
ijtc-695	114	54	on	on	ADP
ijtc-695	114	55	sales	sale	NOUN
ijtc-695	114	56	darmaputri	darmaputri	ADJ
ijtc-695	114	57	,	,	PUNCT
ijtc-695	114	58	and	and	CCONJ
ijtc-695	114	59	siagian	siagian	ADJ
ijtc-695	114	60	170	170	NUM
ijtc-695	114	61	|	|	ADV
ijtc-695	114	62	ilomata	ilomata	PROPN
ijtc-695	114	63	international	international	ADJ
ijtc-695	114	64	journal	journal	NOUN
ijtc-695	114	65	of	of	ADP
ijtc-695	114	66	tax	tax	PROPN
ijtc-695	114	67	&	&	CCONJ
ijtc-695	114	68	accounting	accounting	PROPN
ijtc-695	114	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	114	70	saleis	saleis	PROPN
ijtc-695	114	71	(	(	PUNCT
ijtc-695	114	72	y	y	NOUN
ijtc-695	114	73	)	)	PUNCT
ijtc-695	114	74	total	total	ADJ
ijtc-695	114	75	reive	reive	PROPN
ijtc-695	114	76	inuei	inuei	PROPN
ijtc-695	114	77	geine	geine	PROPN
ijtc-695	114	78	irate	irate	VERB
ijtc-695	114	79	i	i	PROPN
ijtc-695	114	80	d	d	PROPN
ijtc-695	114	81	from	from	ADP
ijtc-695	114	82	saleis	saleis	PROPN
ijtc-695	114	83	total	total	PROPN
ijtc-695	114	84	reive	reive	PROPN
ijtc-695	114	85	inuei	inuei	PROPN
ijtc-695	114	86	ge	ge	PROPN
ijtc-695	114	87	ine	ine	PROPN
ijtc-695	114	88	irateid	irateid	PROPN
ijtc-695	114	89	from	from	ADP
ijtc-695	114	90	saleis	saleis	PROPN
ijtc-695	114	91	in	in	ADP
ijtc-695	114	92	the	the	DET
ijtc-695	114	93	i	i	PROPN
ijtc-695	114	94	company	company	NOUN
ijtc-695	114	95	's	's	PART
ijtc-695	114	96	annual	annual	ADJ
ijtc-695	115	1	re	re	AUX
ijtc-695	115	2	iport	iport	NOUN
ijtc-695	115	3	for	for	ADP
ijtc-695	115	4	the	the	DET
ijtc-695	115	5	i	i	PROPN
ijtc-695	115	6	pe	pe	PROPN
ijtc-695	115	7	iriod	iriod	NOUN
ijtc-695	115	8	2017	2017	NUM
ijtc-695	115	9	-	-	SYM
ijtc-695	115	10	2021	2021	NUM
ijtc-695	115	11	.	.	PUNCT
ijtc-695	116	1	nominal	nominal	ADJ
ijtc-695	116	2	research	research	NOUN
ijtc-695	116	3	model	model	PROPN
ijtc-695	116	4	thei	thei	PROPN
ijtc-695	116	5	following	follow	VERB
ijtc-695	116	6	meithods	meithod	NOUN
ijtc-695	116	7	weire	weire	VERB
ijtc-695	116	8	i	i	PRON
ijtc-695	116	9	e	e	NOUN
ijtc-695	116	10	imployeid	imployeid	VERB
ijtc-695	116	11	to	to	PART
ijtc-695	116	12	analyzei	analyzei	VERB
ijtc-695	116	13	thei	thei	PROPN
ijtc-695	116	14	data	datum	NOUN
ijtc-695	116	15	for	for	ADP
ijtc-695	116	16	this	this	DET
ijtc-695	116	17	study	study	NOUN
ijtc-695	116	18	:	:	PUNCT
ijtc-695	116	19	(	(	PUNCT
ijtc-695	116	20	1	1	X
ijtc-695	116	21	)	)	PUNCT
ijtc-695	116	22	quantitative	quantitative	ADJ
ijtc-695	116	23	i	i	PROPN
ijtc-695	116	24	de	de	X
ijtc-695	116	25	iscriptions	iscription	NOUN
ijtc-695	116	26	;	;	PUNCT
ijtc-695	116	27	(	(	PUNCT
ijtc-695	116	28	2	2	X
ijtc-695	116	29	)	)	PUNCT
ijtc-695	116	30	thei	thei	NOUN
ijtc-695	116	31	teist	teist	NOUN
ijtc-695	116	32	of	of	ADP
ijtc-695	116	33	classical	classical	ADJ
ijtc-695	116	34	assumptions	assumption	NOUN
ijtc-695	116	35	;	;	PUNCT
ijtc-695	116	36	(	(	PUNCT
ijtc-695	116	37	3	3	X
ijtc-695	116	38	)	)	PUNCT
ijtc-695	116	39	corre	corre	ADJ
ijtc-695	116	40	ilation	ilation	NOUN
ijtc-695	116	41	teist	teist	NOUN
ijtc-695	116	42	;	;	PUNCT
ijtc-695	116	43	(	(	PUNCT
ijtc-695	116	44	4	4	X
ijtc-695	116	45	)	)	PUNCT
ijtc-695	116	46	hypothe	hypothe	PRON
ijtc-695	116	47	isis	isis	NOUN
ijtc-695	116	48	teist	teist	NOUN
ijtc-695	116	49	;	;	PUNCT
ijtc-695	116	50	(	(	PUNCT
ijtc-695	116	51	5	5	X
ijtc-695	116	52	)	)	PUNCT
ijtc-695	116	53	coeifficie	coeifficie	NOUN
ijtc-695	116	54	int	int	NOUN
ijtc-695	116	55	of	of	ADP
ijtc-695	116	56	de	de	PROPN
ijtc-695	116	57	ite	ite	PROPN
ijtc-695	116	58	irmination	irmination	NOUN
ijtc-695	116	59	using	use	VERB
ijtc-695	116	60	multiple	multiple	ADJ
ijtc-695	116	61	i	i	PRON
ijtc-695	116	62	re	re	AUX
ijtc-695	116	63	igre	igre	VERB
ijtc-695	116	64	ission	ission	NOUN
ijtc-695	116	65	te	te	ADP
ijtc-695	116	66	ichnique	ichnique	NOUN
ijtc-695	116	67	is	be	AUX
ijtc-695	116	68	.	.	PUNCT
ijtc-695	117	1	data	datum	NOUN
ijtc-695	117	2	analysis	analysis	NOUN
ijtc-695	117	3	and	and	CCONJ
ijtc-695	117	4	proce	proce	PROPN
ijtc-695	117	5	issing	isse	VERB
ijtc-695	117	6	will	will	AUX
ijtc-695	117	7	bei	bei	VERB
ijtc-695	117	8	carrie	carrie	NOUN
ijtc-695	118	1	i	i	PROPN
ijtc-695	118	2	d	d	PROPN
ijtc-695	118	3	out	out	ADP
ijtc-695	118	4	with	with	ADP
ijtc-695	118	5	the	the	DET
ijtc-695	118	6	i	i	PROPN
ijtc-695	118	7	ibm	ibm	PROPN
ijtc-695	118	8	spss	spss	PROPN
ijtc-695	118	9	statistics	statistic	VERB
ijtc-695	118	10	27	27	NUM
ijtc-695	118	11	application	application	NOUN
ijtc-695	118	12	.	.	PUNCT
ijtc-695	119	1	result	result	NOUN
ijtc-695	119	2	and	and	CCONJ
ijtc-695	119	3	discussion	discussion	NOUN
ijtc-695	119	4	descriptive	descriptive	ADJ
ijtc-695	119	5	statistics	statistic	NOUN
ijtc-695	119	6	table	table	NOUN
ijtc-695	119	7	3	3	NUM
ijtc-695	119	8	.	.	X
ijtc-695	119	9	deiscriptive	deiscriptive	PROPN
ijtc-695	120	1	i	i	PRON
ijtc-695	120	2	statistics	statistic	NOUN
ijtc-695	120	3	n	n	PRON
ijtc-695	120	4	minimum	minimum	ADJ
ijtc-695	120	5	maximum	maximum	NOUN
ijtc-695	120	6	me	i	PRON
ijtc-695	120	7	ian	ian	PROPN
ijtc-695	120	8	std	std	PROPN
ijtc-695	120	9	.	.	PUNCT
ijtc-695	120	10	de	de	PROPN
ijtc-695	120	11	iviation	iviation	NOUN
ijtc-695	120	12	production	production	NOUN
ijtc-695	120	13	costs	cost	VERB
ijtc-695	120	14	40	40	NUM
ijtc-695	120	15	163512400	163512400	NUM
ijtc-695	120	16	6153867715706	6153867715706	NUM
ijtc-695	120	17	802373990044.42	802373990044.42	NUM
ijtc-695	120	18	1556507837236.47	1556507837236.47	NUM
ijtc-695	120	19	6	6	NUM
ijtc-695	120	20	e	e	NOUN
ijtc-695	120	21	invironmeintal	invironmeintal	ADJ
ijtc-695	120	22	costs	cost	NOUN
ijtc-695	120	23	40	40	NUM
ijtc-695	120	24	744000000	744000000	NUM
ijtc-695	120	25	391000000000	391000000000	NUM
ijtc-695	120	26	18671215416.98	18671215416.98	NUM
ijtc-695	120	27	60777650183.773	60777650183.773	NUM
ijtc-695	120	28	saleis	saleis	NOUN
ijtc-695	120	29	40	40	NUM
ijtc-695	120	30	183195700	183195700	NUM
ijtc-695	120	31	0	0	NUM
ijtc-695	120	32	8000149423527	8000149423527	NUM
ijtc-695	120	33	1276575993475.75	1276575993475.75	NUM
ijtc-695	120	34	2000485709143.09	2000485709143.09	NUM
ijtc-695	120	35	3	3	NUM
ijtc-695	120	36	valid	valid	ADJ
ijtc-695	120	37	n	n	CCONJ
ijtc-695	120	38	(	(	PUNCT
ijtc-695	120	39	listwisei	listwisei	ADJ
ijtc-695	120	40	)	)	PUNCT
ijtc-695	120	41	40	40	NUM
ijtc-695	120	42	source	source	NOUN
ijtc-695	120	43	i	i	PRON
ijtc-695	120	44	:	:	PUNCT
ijtc-695	120	45	spss	spss	PROPN
ijtc-695	120	46	veirsion	veirsion	NOUN
ijtc-695	120	47	27	27	NUM
ijtc-695	120	48	proce	proce	PROPN
ijtc-695	120	49	isseid	isseid	ADJ
ijtc-695	120	50	data	datum	NOUN
ijtc-695	120	51	baseid	baseid	NOUN
ijtc-695	120	52	on	on	ADP
ijtc-695	120	53	tablei	tablei	NOUN
ijtc-695	120	54	3	3	NUM
ijtc-695	120	55	abovei	abovei	NOUN
ijtc-695	120	56	,	,	PUNCT
ijtc-695	120	57	it	it	PRON
ijtc-695	120	58	is	be	AUX
ijtc-695	120	59	found	find	VERB
ijtc-695	120	60	that	that	SCONJ
ijtc-695	120	61	production	production	NOUN
ijtc-695	120	62	costs	cost	NOUN
ijtc-695	120	63	as	as	ADP
ijtc-695	120	64	one	one	NUM
ijtc-695	120	65	i	i	PROPN
ijtc-695	120	66	of	of	ADP
ijtc-695	120	67	the	the	DET
ijtc-695	120	68	i	i	PROPN
ijtc-695	120	69	indeipe	indeipe	VERB
ijtc-695	120	70	indeint	indeint	NOUN
ijtc-695	120	71	variableis	variableis	NOUN
ijtc-695	120	72	in	in	ADP
ijtc-695	120	73	this	this	DET
ijtc-695	120	74	study	study	NOUN
ijtc-695	120	75	havei	havei	VERB
ijtc-695	120	76	a	a	DET
ijtc-695	120	77	minimum	minimum	ADJ
ijtc-695	120	78	valuei	valuei	NOUN
ijtc-695	120	79	of	of	ADP
ijtc-695	120	80	idr	idr	PROPN
ijtc-695	120	81	163,512,400	163,512,400	NUM
ijtc-695	120	82	.	.	PUNCT
ijtc-695	121	1	from	from	ADP
ijtc-695	121	2	the	the	DET
ijtc-695	121	3	i	i	PROPN
ijtc-695	121	4	calculation	calculation	NOUN
ijtc-695	121	5	of	of	ADP
ijtc-695	121	6	production	production	NOUN
ijtc-695	121	7	costs	cost	NOUN
ijtc-695	121	8	,	,	PUNCT
ijtc-695	121	9	thei	thei	PROPN
ijtc-695	121	10	maximum	maximum	PROPN
ijtc-695	121	11	valuei	valuei	PROPN
ijtc-695	121	12	obtaine	obtaine	NOUN
ijtc-695	121	13	i	i	PROPN
ijtc-695	121	14	d	d	PROPN
ijtc-695	121	15	idr	idr	PROPN
ijtc-695	121	16	6,153,867,715,706	6,153,867,715,706	PROPN
ijtc-695	121	17	.	.	PUNCT
ijtc-695	121	18	whilei	whilei	PROPN
ijtc-695	121	19	thei	thei	PROPN
ijtc-695	121	20	aveirage	aveirage	PROPN
ijtc-695	121	21	i	i	PRON
ijtc-695	121	22	value	value	VERB
ijtc-695	121	23	i	i	PRON
ijtc-695	121	24	obtaineid	obtaineid	NOUN
ijtc-695	121	25	is	be	AUX
ijtc-695	121	26	idr	idr	PROPN
ijtc-695	121	27	802,373,990,044.42	802,373,990,044.42	NUM
ijtc-695	121	28	and	and	CCONJ
ijtc-695	121	29	a	a	DET
ijtc-695	121	30	standard	standard	ADJ
ijtc-695	121	31	deiviation	deiviation	NOUN
ijtc-695	121	32	of	of	ADP
ijtc-695	121	33	idr	idr	PROPN
ijtc-695	121	34	1,556,507,837,236.476	1,556,507,837,236.476	PROPN
ijtc-695	121	35	.	.	PUNCT
ijtc-695	122	1	anotheir	anotheir	PRON
ijtc-695	122	2	indeipe	indeipe	ADJ
ijtc-695	122	3	inde	inde	PROPN
ijtc-695	122	4	int	int	NOUN
ijtc-695	122	5	variablei	variablei	NOUN
ijtc-695	122	6	that	that	SCONJ
ijtc-695	122	7	useis	useis	PROPN
ijtc-695	122	8	deiscriptivei	deiscriptivei	PROPN
ijtc-695	122	9	statistical	statistical	ADJ
ijtc-695	122	10	calculations	calculation	NOUN
ijtc-695	122	11	is	be	AUX
ijtc-695	122	12	e	e	NOUN
ijtc-695	122	13	invironmeintal	invironmeintal	ADJ
ijtc-695	122	14	costs	cost	NOUN
ijtc-695	122	15	which	which	PRON
ijtc-695	122	16	havei	havei	VERB
ijtc-695	122	17	a	a	DET
ijtc-695	122	18	minimum	minimum	NOUN
ijtc-695	122	19	re	re	NOUN
ijtc-695	122	20	isult	isult	NOUN
ijtc-695	122	21	of	of	ADP
ijtc-695	122	22	idr	idr	PROPN
ijtc-695	122	23	744,000,000	744,000,000	NUM
ijtc-695	122	24	.	.	PUNCT
ijtc-695	123	1	through	through	ADP
ijtc-695	123	2	the	the	DET
ijtc-695	123	3	i	i	PROPN
ijtc-695	123	4	re	re	X
ijtc-695	123	5	isults	isult	NOUN
ijtc-695	123	6	of	of	ADP
ijtc-695	123	7	the	the	DET
ijtc-695	123	8	i	i	PROPN
ijtc-695	123	9	calculation	calculation	NOUN
ijtc-695	123	10	of	of	ADP
ijtc-695	123	11	e	e	NOUN
ijtc-695	123	12	invironmeintal	invironmeintal	ADJ
ijtc-695	123	13	costs	cost	NOUN
ijtc-695	123	14	,	,	PUNCT
ijtc-695	123	15	the	the	DET
ijtc-695	123	16	i	i	PROPN
ijtc-695	123	17	maximum	maximum	PROPN
ijtc-695	123	18	valuei	valuei	PROPN
ijtc-695	123	19	obtaine	obtaine	NOUN
ijtc-695	123	20	i	i	PROPN
ijtc-695	123	21	d	d	PROPN
ijtc-695	123	22	is	be	AUX
ijtc-695	123	23	idr	idr	PROPN
ijtc-695	123	24	391,000,000,000	391,000,000,000	NUM
ijtc-695	123	25	.	.	PUNCT
ijtc-695	123	26	whilei	whilei	PROPN
ijtc-695	123	27	thei	thei	PROPN
ijtc-695	123	28	ave	ave	PROPN
ijtc-695	123	29	iragei	iragei	PROPN
ijtc-695	123	30	obtaineid	obtaineid	NOUN
ijtc-695	123	31	is	be	AUX
ijtc-695	123	32	idr	idr	PROPN
ijtc-695	123	33	18,671,215,416.98	18,671,215,416.98	NUM
ijtc-695	123	34	and	and	CCONJ
ijtc-695	123	35	a	a	DET
ijtc-695	123	36	standard	standard	NOUN
ijtc-695	123	37	de	de	X
ijtc-695	123	38	iviation	iviation	NOUN
ijtc-695	123	39	of	of	ADP
ijtc-695	123	40	idr	idr	PROPN
ijtc-695	123	41	60,777,650,183.773	60,777,650,183.773	PROPN
ijtc-695	123	42	.	.	PUNCT
ijtc-695	124	1	if	if	SCONJ
ijtc-695	124	2	we	we	PRON
ijtc-695	124	3	i	i	PRON
ijtc-695	124	4	usei	usei	VERB
ijtc-695	124	5	reive	reive	VERB
ijtc-695	124	6	inuei	inuei	PROPN
ijtc-695	124	7	as	as	ADP
ijtc-695	124	8	thei	thei	PROPN
ijtc-695	124	9	de	de	PROPN
ijtc-695	124	10	ipeindant	ipeindant	PROPN
ijtc-695	124	11	variablei	variablei	PROPN
ijtc-695	124	12	,	,	PUNCT
ijtc-695	124	13	thein	thein	PROPN
ijtc-695	125	1	we	we	PRON
ijtc-695	125	2	i	i	PRON
ijtc-695	125	3	geit	geit	VERB
ijtc-695	125	4	a	a	DET
ijtc-695	125	5	minimum	minimum	ADJ
ijtc-695	125	6	valuei	valuei	NOUN
ijtc-695	125	7	of	of	ADP
ijtc-695	125	8	idr	idr	PROPN
ijtc-695	125	9	1,831,957,000	1,831,957,000	NUM
ijtc-695	125	10	.	.	PUNCT
ijtc-695	126	1	as	as	ADP
ijtc-695	126	2	a	a	DET
ijtc-695	126	3	reisult	reisult	NOUN
ijtc-695	126	4	,	,	PUNCT
ijtc-695	126	5	the	the	DET
ijtc-695	126	6	i	i	PRON
ijtc-695	126	7	higheist	higheist	VERB
ijtc-695	126	8	possiblei	possiblei	NOUN
ijtc-695	126	9	amount	amount	NOUN
ijtc-695	126	10	re	re	ADP
ijtc-695	126	11	iache	iache	NOUN
ijtc-695	126	12	i	i	PROPN
ijtc-695	126	13	d	d	PROPN
ijtc-695	126	14	through	through	ADP
ijtc-695	126	15	total	total	ADJ
ijtc-695	126	16	sale	sale	NOUN
ijtc-695	126	17	is	be	AUX
ijtc-695	126	18	is	be	AUX
ijtc-695	126	19	idr	idr	PROPN
ijtc-695	126	20	8,000,149,423,527	8,000,149,423,527	NUM
ijtc-695	126	21	.	.	PUNCT
ijtc-695	127	1	with	with	ADP
ijtc-695	127	2	an	an	DET
ijtc-695	127	3	aveirage	aveirage	NOUN
ijtc-695	127	4	i	i	PRON
ijtc-695	127	5	of	of	ADP
ijtc-695	127	6	1,276,575,993,475.75	1,276,575,993,475.75	NUM
ijtc-695	127	7	and	and	CCONJ
ijtc-695	127	8	a	a	DET
ijtc-695	127	9	standard	standard	NOUN
ijtc-695	127	10	de	de	X
ijtc-695	127	11	iviation	iviation	NOUN
ijtc-695	127	12	of	of	ADP
ijtc-695	127	13	2,000,485,709,143.093	2,000,485,709,143.093	NUM
ijtc-695	127	14	indone	indone	ADJ
ijtc-695	127	15	isian	isian	NOUN
ijtc-695	127	16	rupiah	rupiah	PROPN
ijtc-695	127	17	(	(	PUNCT
ijtc-695	127	18	idr	idr	PROPN
ijtc-695	127	19	)	)	PUNCT
ijtc-695	127	20	.	.	PUNCT
ijtc-695	128	1	classical	classical	ADJ
ijtc-695	128	2	assumption	assumption	NOUN
ijtc-695	128	3	test	test	NOUN
ijtc-695	128	4	se	se	X
ijtc-695	129	1	iveiral	iveiral	ADJ
ijtc-695	129	2	assumptions	assumption	NOUN
ijtc-695	129	3	must	must	AUX
ijtc-695	129	4	be	be	AUX
ijtc-695	129	5	i	i	PRON
ijtc-695	129	6	me	i	PRON
ijtc-695	129	7	it	it	PRON
ijtc-695	129	8	be	be	AUX
ijtc-695	129	9	ifore	ifore	NOUN
ijtc-695	129	10	i	i	PRON
ijtc-695	129	11	a	a	PRON
ijtc-695	129	12	re	re	X
ijtc-695	129	13	ise	ise	NOUN
ijtc-695	129	14	iarcheir	iarcheir	NOUN
ijtc-695	129	15	can	can	AUX
ijtc-695	129	16	draw	draw	VERB
ijtc-695	129	17	valid	valid	ADJ
ijtc-695	129	18	re	re	ADP
ijtc-695	129	19	isults	isult	NOUN
ijtc-695	129	20	from	from	ADP
ijtc-695	129	21	a	a	DET
ijtc-695	129	22	multiple	multiple	ADJ
ijtc-695	129	23	i	i	PRON
ijtc-695	129	24	re	re	AUX
ijtc-695	129	25	igre	igre	VERB
ijtc-695	129	26	ission	ission	NOUN
ijtc-695	129	27	analysis	analysis	NOUN
ijtc-695	129	28	,	,	PUNCT
ijtc-695	129	29	theire	theire	ADJ
ijtc-695	129	30	ifore	ifore	NOUN
ijtc-695	129	31	i	i	PRON
ijtc-695	129	32	theiy	theiy	VERB
ijtc-695	129	33	should	should	AUX
ijtc-695	129	34	be	be	AUX
ijtc-695	130	1	i	i	PRON
ijtc-695	130	2	che	che	PROPN
ijtc-695	130	3	ickeid	ickeid	NOUN
ijtc-695	130	4	off	off	ADP
ijtc-695	130	5	be	be	AUX
ijtc-695	130	6	ifore	ifore	NOUN
ijtc-695	130	7	i	i	PRON
ijtc-695	130	8	conducting	conduct	VERB
ijtc-695	130	9	any	any	DET
ijtc-695	130	10	hypothe	hypothe	DET
ijtc-695	130	11	isis	isis	NOUN
ijtc-695	130	12	teisting	teisting	NOUN
ijtc-695	130	13	.	.	PUNCT
ijtc-695	131	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	131	2	the	the	DET
ijtc-695	131	3	effects	effect	NOUN
ijtc-695	131	4	of	of	ADP
ijtc-695	131	5	production	production	NOUN
ijtc-695	131	6	cost	cost	NOUN
ijtc-695	131	7	and	and	CCONJ
ijtc-695	131	8	environmental	environmental	ADJ
ijtc-695	131	9	cost	cost	NOUN
ijtc-695	131	10	on	on	ADP
ijtc-695	131	11	sales	sale	NOUN
ijtc-695	131	12	darmaputri	darmaputri	ADJ
ijtc-695	131	13	,	,	PUNCT
ijtc-695	131	14	and	and	CCONJ
ijtc-695	131	15	siagian	siagian	ADJ
ijtc-695	131	16	171	171	NUM
ijtc-695	131	17	|	|	ADV
ijtc-695	131	18	ilomata	ilomata	PROPN
ijtc-695	131	19	international	international	ADJ
ijtc-695	131	20	journal	journal	NOUN
ijtc-695	131	21	of	of	ADP
ijtc-695	131	22	tax	tax	PROPN
ijtc-695	131	23	&	&	CCONJ
ijtc-695	131	24	accounting	accounting	PROPN
ijtc-695	131	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	131	26	thei	thei	PROPN
ijtc-695	131	27	normality	normality	PROPN
ijtc-695	131	28	teist	teist	NOUN
ijtc-695	131	29	,	,	PUNCT
ijtc-695	131	30	the	the	DET
ijtc-695	131	31	i	i	PRON
ijtc-695	131	32	he	he	PRON
ijtc-695	131	33	iteirosce	iteirosce	VERB
ijtc-695	131	34	idasticity	idasticity	NOUN
ijtc-695	131	35	teist	teist	NOUN
ijtc-695	131	36	,	,	PUNCT
ijtc-695	131	37	thei	thei	PROPN
ijtc-695	131	38	autocorre	autocorre	PROPN
ijtc-695	131	39	ilation	ilation	NOUN
ijtc-695	131	40	teist	teist	NOUN
ijtc-695	131	41	,	,	PUNCT
ijtc-695	131	42	and	and	CCONJ
ijtc-695	131	43	the	the	DET
ijtc-695	131	44	i	i	PROPN
ijtc-695	131	45	multicollineiarity	multicollineiarity	NOUN
ijtc-695	131	46	te	te	AUX
ijtc-695	131	47	ist	ist	VERB
ijtc-695	131	48	arei	arei	ADV
ijtc-695	131	49	among	among	ADP
ijtc-695	131	50	thosei	thosei	PROPN
ijtc-695	131	51	pe	pe	PROPN
ijtc-695	131	52	irforme	irforme	PROPN
ijtc-695	132	1	i	i	PROPN
ijtc-695	132	2	d.	d.	PROPN
ijtc-695	132	3	normality	normality	PROPN
ijtc-695	132	4	test	test	NOUN
ijtc-695	132	5	table	table	NOUN
ijtc-695	132	6	4	4	NUM
ijtc-695	132	7	.	.	PUNCT
ijtc-695	132	8	classical	classical	ADJ
ijtc-695	132	9	assumption	assumption	NOUN
ijtc-695	132	10	te	te	ADP
ijtc-695	132	11	isting	iste	VERB
ijtc-695	132	12	re	re	AUX
ijtc-695	132	13	isults	isult	VERB
ijtc-695	132	14	one	one	NUM
ijtc-695	132	15	-	-	PUNCT
ijtc-695	132	16	sample	sample	NOUN
ijtc-695	132	17	kolmogorov	kolmogorov	ADJ
ijtc-695	132	18	-	-	PUNCT
ijtc-695	132	19	smirnov	smirnov	ADJ
ijtc-695	132	20	test	test	NOUN
ijtc-695	132	21	unstandardizeid	unstandardizeid	NOUN
ijtc-695	132	22	re	re	NOUN
ijtc-695	132	23	isidual	isidual	NOUN
ijtc-695	132	24	n	n	CCONJ
ijtc-695	132	25	39	39	NUM
ijtc-695	132	26	normal	normal	ADJ
ijtc-695	132	27	parame	parame	NOUN
ijtc-695	132	28	ite	ite	PROPN
ijtc-695	132	29	irsa	irsa	PROPN
ijtc-695	132	30	,	,	PUNCT
ijtc-695	132	31	b	b	PROPN
ijtc-695	132	32	me	i	PRON
ijtc-695	132	33	ian	ian	ADJ
ijtc-695	132	34	-.0000814	-.0000814	PUNCT
ijtc-695	132	35	std	std	PROPN
ijtc-695	132	36	.	.	PUNCT
ijtc-695	132	37	de	de	X
ijtc-695	132	38	iviation	iviation	NOUN
ijtc-695	132	39	606559599776.14980000	606559599776.14980000	NUM
ijtc-695	132	40	most	most	ADV
ijtc-695	132	41	e	e	PROPN
ijtc-695	132	42	ixtreimei	ixtreimei	PROPN
ijtc-695	132	43	diffe	diffe	PROPN
ijtc-695	132	44	ire	ire	PROPN
ijtc-695	132	45	ince	ince	NOUN
ijtc-695	132	46	is	be	AUX
ijtc-695	132	47	absolutei	absolutei	NOUN
ijtc-695	132	48	.307	.307	NUM
ijtc-695	132	49	positivei	positivei	VERB
ijtc-695	132	50	.307	.307	NUM
ijtc-695	132	51	ne	ne	PROPN
ijtc-695	132	52	igativei	igativei	PROPN
ijtc-695	132	53	-.235	-.235	PROPN
ijtc-695	132	54	teist	teist	NOUN
ijtc-695	132	55	statistic	statistic	NOUN
ijtc-695	132	56	.307	.307	NUM
ijtc-695	132	57	asymp	asymp	PROPN
ijtc-695	132	58	.	.	PUNCT
ijtc-695	133	1	sig	sig	PROPN
ijtc-695	133	2	.	.	PUNCT
ijtc-695	134	1	(	(	PUNCT
ijtc-695	134	2	2	2	NUM
ijtc-695	134	3	-	-	PUNCT
ijtc-695	134	4	taileid)c	taileid)c	NOUN
ijtc-695	134	5	.000	.000	NUM
ijtc-695	134	6	montei	montei	PROPN
ijtc-695	134	7	carlo	carlo	PROPN
ijtc-695	134	8	sig	sig	PROPN
ijtc-695	134	9	.	.	PUNCT
ijtc-695	135	1	(	(	PUNCT
ijtc-695	135	2	2taileid)d	2taileid)d	NUM
ijtc-695	135	3	sig	sig	NOUN
ijtc-695	135	4	.	.	PUNCT
ijtc-695	136	1	.000	.000	NUM
ijtc-695	136	2	99	99	NUM
ijtc-695	136	3	%	%	NOUN
ijtc-695	136	4	confideince	confideince	NOUN
ijtc-695	136	5	i	i	PRON
ijtc-695	136	6	inteirval	inteirval	VERB
ijtc-695	136	7	lowe	lowe	PROPN
ijtc-695	136	8	ir	ir	PROPN
ijtc-695	136	9	bound	bind	VERB
ijtc-695	136	10	.000	.000	NUM
ijtc-695	137	1	uppe	uppe	PROPN
ijtc-695	137	2	ir	ir	PROPN
ijtc-695	137	3	bound	bind	VERB
ijtc-695	137	4	.000	.000	NUM
ijtc-695	137	5	a.	a.	NOUN
ijtc-695	137	6	teist	teist	NOUN
ijtc-695	137	7	distribution	distribution	NOUN
ijtc-695	137	8	is	be	AUX
ijtc-695	137	9	normal	normal	ADJ
ijtc-695	137	10	.	.	PUNCT
ijtc-695	138	1	b.	b.	PROPN
ijtc-695	138	2	calculateid	calculateid	PROPN
ijtc-695	138	3	from	from	ADP
ijtc-695	138	4	data	data	PROPN
ijtc-695	138	5	.	.	PUNCT
ijtc-695	139	1	c.	c.	PROPN
ijtc-695	139	2	lillieifors	lillieifors	PROPN
ijtc-695	139	3	significancei	significancei	PROPN
ijtc-695	139	4	corre	corre	PROPN
ijtc-695	139	5	iction	iction	PROPN
ijtc-695	139	6	.	.	PUNCT
ijtc-695	140	1	d.	d.	PROPN
ijtc-695	140	2	lillieifors	lillieifors	PROPN
ijtc-695	140	3	'	'	PART
ijtc-695	140	4	me	i	PRON
ijtc-695	140	5	ithod	ithod	VERB
ijtc-695	140	6	baseid	baseid	NOUN
ijtc-695	140	7	on	on	ADP
ijtc-695	140	8	10000	10000	NUM
ijtc-695	140	9	monte	monte	NOUN
ijtc-695	140	10	i	i	PRON
ijtc-695	140	11	carlo	carlo	PROPN
ijtc-695	140	12	sampleis	sampleis	NOUN
ijtc-695	140	13	with	with	ADP
ijtc-695	140	14	starting	start	VERB
ijtc-695	140	15	seie	seie	PROPN
ijtc-695	140	16	i	i	PROPN
ijtc-695	140	17	d	d	PROPN
ijtc-695	140	18	2000000	2000000	NUM
ijtc-695	140	19	.	.	PUNCT
ijtc-695	141	1	source	source	NOUN
ijtc-695	141	2	i	i	PRON
ijtc-695	141	3	:	:	PUNCT
ijtc-695	141	4	spss	spss	PROPN
ijtc-695	141	5	veirsion	veirsion	NOUN
ijtc-695	141	6	27	27	NUM
ijtc-695	141	7	proce	proce	PROPN
ijtc-695	141	8	isseid	isseid	ADJ
ijtc-695	141	9	data	datum	NOUN
ijtc-695	141	10	thei	thei	PROPN
ijtc-695	141	11	proce	proce	PROPN
ijtc-695	141	12	isseid	isseid	PROPN
ijtc-695	141	13	data	datum	NOUN
ijtc-695	141	14	has	have	VERB
ijtc-695	141	15	a	a	DET
ijtc-695	141	16	normal	normal	ADJ
ijtc-695	141	17	distribution	distribution	NOUN
ijtc-695	141	18	if	if	SCONJ
ijtc-695	141	19	the	the	DET
ijtc-695	141	20	i	i	PROPN
ijtc-695	141	21	significancei	significancei	NOUN
ijtc-695	141	22	valuei	valuei	PROPN
ijtc-695	141	23	of	of	ADP
ijtc-695	141	24	thei	thei	PROPN
ijtc-695	141	25	re	re	PROPN
ijtc-695	141	26	isultant	isultant	PROPN
ijtc-695	141	27	teist	teist	NOUN
ijtc-695	141	28	statistic	statistic	NOUN
ijtc-695	141	29	is	be	AUX
ijtc-695	141	30	largeir	largeir	ADJ
ijtc-695	141	31	than	than	ADP
ijtc-695	141	32	0.05	0.05	NUM
ijtc-695	141	33	,	,	PUNCT
ijtc-695	141	34	as	as	SCONJ
ijtc-695	141	35	reiquireid	reiquireid	NOUN
ijtc-695	141	36	by	by	ADP
ijtc-695	141	37	thei	thei	PROPN
ijtc-695	141	38	kolmogorov	kolmogorov	PROPN
ijtc-695	141	39	-	-	PUNCT
ijtc-695	141	40	smirnov	smirnov	NOUN
ijtc-695	141	41	te	te	PROPN
ijtc-695	141	42	ist	ist	PROPN
ijtc-695	141	43	(	(	PUNCT
ijtc-695	141	44	seie	seie	NOUN
ijtc-695	141	45	i	i	PRON
ijtc-695	141	46	tablei	tablei	VERB
ijtc-695	141	47	4	4	NUM
ijtc-695	141	48	above	above	ADP
ijtc-695	141	49	i	i	PRON
ijtc-695	141	50	)	)	PUNCT
ijtc-695	141	51	.	.	PUNCT
ijtc-695	142	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-695	142	2	test	test	NOUN
ijtc-695	142	3	figure	figure	NOUN
ijtc-695	142	4	2	2	NUM
ijtc-695	142	5	.	.	PUNCT
ijtc-695	143	1	he	he	PRON
ijtc-695	143	2	ite	ite	VERB
ijtc-695	143	3	irosceidasticity	irosceidasticity	NOUN
ijtc-695	143	4	scatteirplot	scatteirplot	NOUN
ijtc-695	143	5	graph	graph	NOUN
ijtc-695	143	6	source	source	NOUN
ijtc-695	143	7	i	i	PRON
ijtc-695	143	8	:	:	PUNCT
ijtc-695	143	9	spss	spss	PROPN
ijtc-695	143	10	veirsion	veirsion	NOUN
ijtc-695	143	11	27	27	NUM
ijtc-695	143	12	proce	proce	PROPN
ijtc-695	143	13	isseid	isseid	ADJ
ijtc-695	143	14	data	datum	NOUN
ijtc-695	143	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	143	16	the	the	DET
ijtc-695	143	17	effects	effect	NOUN
ijtc-695	143	18	of	of	ADP
ijtc-695	143	19	production	production	NOUN
ijtc-695	143	20	cost	cost	NOUN
ijtc-695	143	21	and	and	CCONJ
ijtc-695	143	22	environmental	environmental	ADJ
ijtc-695	143	23	cost	cost	NOUN
ijtc-695	143	24	on	on	ADP
ijtc-695	143	25	sales	sale	NOUN
ijtc-695	143	26	darmaputri	darmaputri	ADJ
ijtc-695	143	27	,	,	PUNCT
ijtc-695	143	28	and	and	CCONJ
ijtc-695	143	29	siagian	siagian	ADJ
ijtc-695	143	30	172	172	NUM
ijtc-695	143	31	|	|	ADV
ijtc-695	143	32	ilomata	ilomata	PROPN
ijtc-695	143	33	international	international	ADJ
ijtc-695	143	34	journal	journal	NOUN
ijtc-695	143	35	of	of	ADP
ijtc-695	143	36	tax	tax	PROPN
ijtc-695	143	37	&	&	CCONJ
ijtc-695	143	38	accounting	account	VERB
ijtc-695	143	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	143	40	baseid	baseid	NOUN
ijtc-695	143	41	on	on	ADP
ijtc-695	143	42	figure	figure	NOUN
ijtc-695	143	43	i	i	PRON
ijtc-695	143	44	2	2	NUM
ijtc-695	143	45	above	above	ADP
ijtc-695	143	46	i	i	PRON
ijtc-695	143	47	,	,	PUNCT
ijtc-695	143	48	it	it	PRON
ijtc-695	143	49	is	be	AUX
ijtc-695	143	50	known	know	VERB
ijtc-695	143	51	that	that	SCONJ
ijtc-695	143	52	thei	thei	PROPN
ijtc-695	143	53	points	point	NOUN
ijtc-695	143	54	are	be	AUX
ijtc-695	143	55	i	i	PRON
ijtc-695	143	56	scatteire	scatteire	NOUN
ijtc-695	144	1	i	i	PRON
ijtc-695	144	2	d	d	PROPN
ijtc-695	144	3	irre	irre	NOUN
ijtc-695	144	4	igularly	igularly	ADV
ijtc-695	144	5	or	or	CCONJ
ijtc-695	144	6	randomly	randomly	ADV
ijtc-695	144	7	,	,	PUNCT
ijtc-695	144	8	so	so	SCONJ
ijtc-695	144	9	it	it	PRON
ijtc-695	144	10	is	be	AUX
ijtc-695	144	11	concludeid	concludeid	NOUN
ijtc-695	144	12	that	that	SCONJ
ijtc-695	144	13	thei	thei	PROPN
ijtc-695	144	14	data	data	PROPN
ijtc-695	144	15	doe	doe	NOUN
ijtc-695	144	16	is	be	AUX
ijtc-695	144	17	not	not	PART
ijtc-695	144	18	occur	occur	ADJ
ijtc-695	144	19	heite	heite	ADJ
ijtc-695	144	20	irosceidastic	irosceidastic	ADJ
ijtc-695	144	21	probleims	probleim	NOUN
ijtc-695	144	22	.	.	PUNCT
ijtc-695	145	1	autocorrelation	autocorrelation	NOUN
ijtc-695	145	2	test	test	NOUN
ijtc-695	145	3	thei	thei	PROPN
ijtc-695	145	4	re	re	X
ijtc-695	145	5	ise	ise	PROPN
ijtc-695	145	6	iarcheir	iarcheir	NOUN
ijtc-695	145	7	doe	doe	NOUN
ijtc-695	145	8	is	be	AUX
ijtc-695	145	9	an	an	DET
ijtc-695	145	10	autocorre	autocorre	NOUN
ijtc-695	145	11	ilation	ilation	NOUN
ijtc-695	145	12	te	te	PART
ijtc-695	145	13	ist	ist	VERB
ijtc-695	145	14	on	on	ADP
ijtc-695	145	15	the	the	DET
ijtc-695	145	16	i	i	NOUN
ijtc-695	145	17	time	time	NOUN
ijtc-695	145	18	i	i	PRON
ijtc-695	145	19	seirieis	seirieis	PROPN
ijtc-695	145	20	data	datum	NOUN
ijtc-695	145	21	to	to	ADP
ijtc-695	145	22	seie	seie	PROPN
ijtc-695	145	23	i	i	PRON
ijtc-695	145	24	if	if	SCONJ
ijtc-695	145	25	theire	theire	ADJ
ijtc-695	145	26	i	i	PRON
ijtc-695	145	27	is	be	AUX
ijtc-695	145	28	any	any	DET
ijtc-695	145	29	association	association	NOUN
ijtc-695	145	30	be	be	AUX
ijtc-695	145	31	itweie	itweie	VERB
ijtc-695	145	32	in	in	ADP
ijtc-695	145	33	thei	thei	PROPN
ijtc-695	145	34	diffe	diffe	ADJ
ijtc-695	145	35	ire	ire	PROPN
ijtc-695	145	36	int	int	NOUN
ijtc-695	145	37	me	i	PRON
ijtc-695	145	38	iasureime	iasureime	NOUN
ijtc-695	145	39	ints	int	NOUN
ijtc-695	145	40	.	.	PUNCT
ijtc-695	146	1	thei	thei	PROPN
ijtc-695	146	2	durbin	durbin	PROPN
ijtc-695	146	3	-	-	PUNCT
ijtc-695	146	4	watson	watson	PROPN
ijtc-695	146	5	(	(	PUNCT
ijtc-695	146	6	dw	dw	NOUN
ijtc-695	146	7	)	)	PUNCT
ijtc-695	146	8	valuei	valuei	PROPN
ijtc-695	146	9	is	be	AUX
ijtc-695	146	10	useid	useid	ADJ
ijtc-695	146	11	in	in	ADP
ijtc-695	146	12	this	this	DET
ijtc-695	146	13	analysis	analysis	NOUN
ijtc-695	146	14	.	.	PUNCT
ijtc-695	147	1	table	table	NOUN
ijtc-695	147	2	5	5	NUM
ijtc-695	147	3	.	.	PUNCT
ijtc-695	148	1	autocorre	autocorre	NOUN
ijtc-695	148	2	ilation	ilation	NOUN
ijtc-695	148	3	assumption	assumption	NOUN
ijtc-695	148	4	te	te	PROPN
ijtc-695	148	5	ist	ist	PROPN
ijtc-695	148	6	re	re	PRON
ijtc-695	148	7	isults	isults	PROPN
ijtc-695	148	8	model	model	PROPN
ijtc-695	148	9	summaryb	summaryb	PROPN
ijtc-695	148	10	mode	mode	VERB
ijtc-695	148	11	il	il	PROPN
ijtc-695	148	12	r	r	NOUN
ijtc-695	148	13	r	r	NOUN
ijtc-695	148	14	squarei	squarei	NOUN
ijtc-695	148	15	adjusteid	adjusteid	NOUN
ijtc-695	148	16	r	r	NOUN
ijtc-695	148	17	squarei	squarei	NOUN
ijtc-695	148	18	std	std	NOUN
ijtc-695	148	19	.	.	PUNCT
ijtc-695	149	1	e	e	NOUN
ijtc-695	149	2	irror	irror	NOUN
ijtc-695	149	3	of	of	ADP
ijtc-695	149	4	thei	thei	PROPN
ijtc-695	149	5	e	e	PROPN
ijtc-695	149	6	istimate	istimate	VERB
ijtc-695	149	7	i	i	NOUN
ijtc-695	149	8	durbin	durbin	PROPN
ijtc-695	149	9	-	-	PUNCT
ijtc-695	149	10	watson	watson	PROPN
ijtc-695	149	11	1	1	NUM
ijtc-695	149	12	.977a	.977a	PROPN
ijtc-695	149	13	.954	.954	NUM
ijtc-695	149	14	.951	.951	NUM
ijtc-695	150	1	339594003084.29640	339594003084.29640	NUM
ijtc-695	150	2	1.707	1.707	NUM
ijtc-695	150	3	a.	a.	NOUN
ijtc-695	150	4	pre	pre	NOUN
ijtc-695	150	5	idictors	idictor	NOUN
ijtc-695	150	6	:	:	PUNCT
ijtc-695	150	7	(	(	PUNCT
ijtc-695	150	8	constant	constant	ADJ
ijtc-695	150	9	)	)	PUNCT
ijtc-695	150	10	,	,	PUNCT
ijtc-695	150	11	e	e	X
ijtc-695	150	12	invironmeintal	invironmeintal	ADJ
ijtc-695	150	13	costs	cost	NOUN
ijtc-695	150	14	,	,	PUNCT
ijtc-695	150	15	production	production	NOUN
ijtc-695	150	16	costs	cost	NOUN
ijtc-695	150	17	b.	b.	PROPN
ijtc-695	150	18	de	de	X
ijtc-695	150	19	ipeinde	ipeinde	PROPN
ijtc-695	150	20	int	int	NOUN
ijtc-695	150	21	variablei	variablei	NOUN
ijtc-695	150	22	:	:	PUNCT
ijtc-695	150	23	sale	sale	NOUN
ijtc-695	150	24	is	be	AUX
ijtc-695	150	25	source	source	NOUN
ijtc-695	150	26	i	i	PRON
ijtc-695	150	27	:	:	PUNCT
ijtc-695	150	28	spss	spss	PROPN
ijtc-695	150	29	veirsion	veirsion	NOUN
ijtc-695	150	30	27	27	NUM
ijtc-695	150	31	proce	proce	PROPN
ijtc-695	150	32	isseid	isseid	ADJ
ijtc-695	150	33	data	datum	NOUN
ijtc-695	150	34	baseid	baseid	NOUN
ijtc-695	150	35	on	on	ADP
ijtc-695	150	36	tablei	tablei	NOUN
ijtc-695	150	37	5	5	NUM
ijtc-695	150	38	abovei	abovei	NOUN
ijtc-695	150	39	,	,	PUNCT
ijtc-695	150	40	thei	thei	PROPN
ijtc-695	150	41	durbin	durbin	PROPN
ijtc-695	150	42	-	-	PUNCT
ijtc-695	150	43	watson	watson	PROPN
ijtc-695	150	44	valuei	valuei	NOUN
ijtc-695	150	45	that	that	PRON
ijtc-695	150	46	has	have	VERB
ijtc-695	150	47	beie	beie	NOUN
ijtc-695	150	48	in	in	ADP
ijtc-695	150	49	obtaineid	obtaineid	PROPN
ijtc-695	150	50	is	be	AUX
ijtc-695	150	51	beitweie	beitweie	ADJ
ijtc-695	150	52	in	in	ADP
ijtc-695	150	53	thei	thei	PROPN
ijtc-695	150	54	valueis	valueis	NOUN
ijtc-695	150	55	of	of	ADP
ijtc-695	150	56	du	du	PROPN
ijtc-695	150	57	and	and	CCONJ
ijtc-695	150	58	4du	4du	ADJ
ijtc-695	150	59	(	(	PUNCT
ijtc-695	150	60	1.600<1.707<2.400	1.600<1.707<2.400	PROPN
ijtc-695	150	61	)	)	PUNCT
ijtc-695	150	62	.	.	PUNCT
ijtc-695	151	1	theire	theire	ADJ
ijtc-695	151	2	ifore	ifore	NOUN
ijtc-695	151	3	i	i	PRON
ijtc-695	151	4	,	,	PUNCT
ijtc-695	151	5	it	it	PRON
ijtc-695	151	6	may	may	AUX
ijtc-695	151	7	be	be	AUX
ijtc-695	151	8	i	i	PRON
ijtc-695	151	9	infeirre	infeirre	ADJ
ijtc-695	151	10	i	i	PRON
ijtc-695	151	11	d	d	PROPN
ijtc-695	151	12	that	that	SCONJ
ijtc-695	151	13	the	the	DET
ijtc-695	151	14	i	i	PROPN
ijtc-695	151	15	conditions	condition	VERB
ijtc-695	151	16	for	for	ADP
ijtc-695	151	17	the	the	DET
ijtc-695	151	18	i	i	PROPN
ijtc-695	151	19	proposeid	proposeid	X
ijtc-695	151	20	re	re	AUX
ijtc-695	151	21	igre	igre	VERB
ijtc-695	151	22	ission	ission	NOUN
ijtc-695	151	23	modeil	modeil	NOUN
ijtc-695	151	24	havei	havei	NOUN
ijtc-695	151	25	be	be	AUX
ijtc-695	151	26	ie	ie	ADV
ijtc-695	151	27	in	in	ADP
ijtc-695	151	28	satisfieid	satisfieid	PROPN
ijtc-695	151	29	thei	thei	PROPN
ijtc-695	151	30	re	re	PROPN
ijtc-695	151	31	igre	igre	PROPN
ijtc-695	151	32	ission	ission	NOUN
ijtc-695	151	33	be	be	AUX
ijtc-695	151	34	itweie	itweie	VERB
ijtc-695	151	35	in	in	ADP
ijtc-695	151	36	thei	thei	PROPN
ijtc-695	151	37	inde	inde	PROPN
ijtc-695	151	38	ipe	ipe	PROPN
ijtc-695	151	39	indeint	indeint	NOUN
ijtc-695	151	40	variableis	variableis	PROPN
ijtc-695	151	41	production	production	NOUN
ijtc-695	151	42	costs	cost	NOUN
ijtc-695	151	43	(	(	PUNCT
ijtc-695	151	44	x1	x1	ADJ
ijtc-695	151	45	)	)	PUNCT
ijtc-695	151	46	and	and	CCONJ
ijtc-695	151	47	einvironme	einvironme	ADJ
ijtc-695	151	48	intal	intal	ADJ
ijtc-695	151	49	costs	cost	NOUN
ijtc-695	151	50	(	(	PUNCT
ijtc-695	151	51	x2	x2	PROPN
ijtc-695	151	52	)	)	PUNCT
ijtc-695	151	53	,	,	PUNCT
ijtc-695	151	54	against	against	ADP
ijtc-695	151	55	saleis	saleis	PROPN
ijtc-695	151	56	(	(	PUNCT
ijtc-695	151	57	y	y	NOUN
ijtc-695	151	58	)	)	PUNCT
ijtc-695	151	59	has	have	AUX
ijtc-695	151	60	beie	beie	NOUN
ijtc-695	151	61	in	in	ADP
ijtc-695	151	62	fre	fre	ADJ
ijtc-695	152	1	ie	ie	X
ijtc-695	152	2	i	i	PROPN
ijtc-695	152	3	from	from	ADP
ijtc-695	152	4	autocorre	autocorre	NOUN
ijtc-695	152	5	ilation	ilation	NOUN
ijtc-695	152	6	probleims	probleim	NOUN
ijtc-695	152	7	.	.	PUNCT
ijtc-695	153	1	multicollinearity	multicollinearity	NOUN
ijtc-695	153	2	test	test	NOUN
ijtc-695	153	3	table	table	NOUN
ijtc-695	153	4	6	6	NUM
ijtc-695	153	5	.	.	PUNCT
ijtc-695	153	6	multicolline	multicolline	NOUN
ijtc-695	153	7	iarity	iarity	NOUN
ijtc-695	153	8	te	te	ADP
ijtc-695	153	9	isting	iste	VERB
ijtc-695	153	10	reisults	reisult	NOUN
ijtc-695	153	11	coefficientsa	coefficientsa	NOUN
ijtc-695	153	12	modeil	modeil	PROPN
ijtc-695	153	13	collineiarity	collineiarity	NOUN
ijtc-695	153	14	statistics	statistic	NOUN
ijtc-695	153	15	toleirancei	toleirancei	PROPN
ijtc-695	153	16	vif	vif	X
ijtc-695	153	17	1	1	NUM
ijtc-695	153	18	(	(	PUNCT
ijtc-695	153	19	constant	constant	ADJ
ijtc-695	153	20	)	)	PUNCT
ijtc-695	153	21	production	production	NOUN
ijtc-695	153	22	cost	cost	VERB
ijtc-695	153	23	1.000	1.000	NUM
ijtc-695	153	24	1.000	1.000	NUM
ijtc-695	153	25	einvironmeintal	einvironmeintal	ADJ
ijtc-695	153	26	costs	cost	VERB
ijtc-695	153	27	1.000	1.000	NUM
ijtc-695	153	28	1.000	1.000	NUM
ijtc-695	153	29	a.	a.	NOUN
ijtc-695	153	30	deipeindeint	deipeindeint	NOUN
ijtc-695	153	31	variablei	variablei	NOUN
ijtc-695	153	32	:	:	PUNCT
ijtc-695	153	33	saleis	saleis	PROPN
ijtc-695	153	34	sourcei	sourcei	PROPN
ijtc-695	153	35	:	:	PUNCT
ijtc-695	153	36	spss	spss	PROPN
ijtc-695	153	37	veirsion	veirsion	NOUN
ijtc-695	153	38	27	27	NUM
ijtc-695	153	39	proceisseid	proceisseid	NOUN
ijtc-695	153	40	data	datum	NOUN
ijtc-695	153	41	as	as	SCONJ
ijtc-695	153	42	may	may	AUX
ijtc-695	153	43	bei	bei	VERB
ijtc-695	153	44	seie	seie	PROPN
ijtc-695	153	45	in	in	ADP
ijtc-695	153	46	in	in	ADP
ijtc-695	153	47	tablei	tablei	NOUN
ijtc-695	153	48	6	6	NUM
ijtc-695	153	49	,	,	PUNCT
ijtc-695	153	50	thei	thei	PROPN
ijtc-695	153	51	final	final	ADJ
ijtc-695	153	52	toleirancei	toleirancei	NOUN
ijtc-695	153	53	valuei	valuei	NOUN
ijtc-695	153	54	is	be	AUX
ijtc-695	153	55	1.000	1.000	NUM
ijtc-695	153	56	.	.	PUNCT
ijtc-695	154	1	as	as	ADP
ijtc-695	154	2	this	this	DET
ijtc-695	154	3	value	value	NOUN
ijtc-695	154	4	i	i	PRON
ijtc-695	154	5	is	be	AUX
ijtc-695	154	6	largeir	largeir	ADJ
ijtc-695	154	7	than	than	ADP
ijtc-695	154	8	0.10	0.10	NUM
ijtc-695	154	9	and	and	CCONJ
ijtc-695	154	10	thei	thei	PROPN
ijtc-695	154	11	vif	vif	PROPN
ijtc-695	154	12	valuei	valuei	PROPN
ijtc-695	154	13	discoveire	discoveire	PROPN
ijtc-695	155	1	i	i	PROPN
ijtc-695	155	2	d	d	PROPN
ijtc-695	155	3	was	be	AUX
ijtc-695	155	4	1,000	1,000	NUM
ijtc-695	155	5	,	,	PUNCT
ijtc-695	155	6	which	which	PRON
ijtc-695	155	7	is	be	AUX
ijtc-695	155	8	le	le	X
ijtc-695	155	9	iss	iss	PROPN
ijtc-695	155	10	than	than	ADP
ijtc-695	155	11	10	10	NUM
ijtc-695	155	12	,	,	PUNCT
ijtc-695	155	13	wei	wei	PROPN
ijtc-695	155	14	can	can	AUX
ijtc-695	155	15	safeily	safeily	ADV
ijtc-695	155	16	infe	infe	VERB
ijtc-695	155	17	ir	ir	INTJ
ijtc-695	155	18	that	that	DET
ijtc-695	155	19	theire	theire	VERB
ijtc-695	155	20	i	i	PRON
ijtc-695	155	21	is	be	AUX
ijtc-695	155	22	no	no	DET
ijtc-695	155	23	multicollineiarity	multicollineiarity	NOUN
ijtc-695	155	24	issuei	issuei	NOUN
ijtc-695	155	25	.	.	PROPN
ijtc-695	155	26	results	result	VERB
ijtc-695	155	27	multiple	multiple	ADJ
ijtc-695	155	28	linear	linear	ADJ
ijtc-695	155	29	regression	regression	NOUN
ijtc-695	155	30	analysis	analysis	NOUN
ijtc-695	155	31	in	in	ADP
ijtc-695	155	32	this	this	DET
ijtc-695	155	33	study	study	NOUN
ijtc-695	155	34	,	,	PUNCT
ijtc-695	155	35	thei	thei	PROPN
ijtc-695	155	36	re	re	PROPN
ijtc-695	155	37	iseiarche	iseiarche	PROPN
ijtc-695	155	38	ir	ir	PROPN
ijtc-695	155	39	will	will	AUX
ijtc-695	155	40	form	form	VERB
ijtc-695	155	41	a	a	DET
ijtc-695	155	42	re	re	X
ijtc-695	155	43	igre	igre	NOUN
ijtc-695	155	44	ission	ission	NOUN
ijtc-695	155	45	eiquation	eiquation	NOUN
ijtc-695	155	46	as	as	SCONJ
ijtc-695	155	47	follows	follow	VERB
ijtc-695	155	48	:	:	PUNCT
ijtc-695	155	49	se	se	X
ijtc-695	155	50	=	=	PUNCT
ijtc-695	155	51	α	α	PROPN
ijtc-695	156	1	+	+	CCONJ
ijtc-695	156	2	β1	β1	PROPN
ijtc-695	156	3	prc	prc	PROPN
ijtc-695	156	4	+	+	CCONJ
ijtc-695	156	5	β2	β2	PROPN
ijtc-695	156	6	enc	enc	PROPN
ijtc-695	156	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	156	8	the	the	DET
ijtc-695	156	9	effects	effect	NOUN
ijtc-695	156	10	of	of	ADP
ijtc-695	156	11	production	production	NOUN
ijtc-695	156	12	cost	cost	NOUN
ijtc-695	156	13	and	and	CCONJ
ijtc-695	156	14	environmental	environmental	ADJ
ijtc-695	156	15	cost	cost	NOUN
ijtc-695	156	16	on	on	ADP
ijtc-695	156	17	sales	sale	NOUN
ijtc-695	156	18	darmaputri	darmaputri	ADJ
ijtc-695	156	19	,	,	PUNCT
ijtc-695	156	20	and	and	CCONJ
ijtc-695	156	21	siagian	siagian	ADJ
ijtc-695	156	22	173	173	NUM
ijtc-695	157	1	|	|	ADV
ijtc-695	157	2	ilomata	ilomata	PROPN
ijtc-695	157	3	international	international	ADJ
ijtc-695	157	4	journal	journal	NOUN
ijtc-695	157	5	of	of	ADP
ijtc-695	157	6	tax	tax	PROPN
ijtc-695	157	7	&	&	CCONJ
ijtc-695	157	8	accounting	accounting	PROPN
ijtc-695	157	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	157	10	wheire	wheire	NOUN
ijtc-695	157	11	i	i	PRON
ijtc-695	157	12	:	:	PUNCT
ijtc-695	157	13	se	se	X
ijtc-695	157	14	i	i	PRON
ijtc-695	157	15	(	(	PUNCT
ijtc-695	157	16	y	y	NOUN
ijtc-695	157	17	)	)	PUNCT
ijtc-695	158	1	=	=	NOUN
ijtc-695	158	2	saleis	saleis	NOUN
ijtc-695	158	3	α	α	NOUN
ijtc-695	158	4	=	=	SYM
ijtc-695	158	5	constant	constant	ADJ
ijtc-695	158	6	βi	βi	NOUN
ijtc-695	158	7	=	=	PUNCT
ijtc-695	158	8	coeifficie	coeifficie	NOUN
ijtc-695	158	9	int	int	NOUN
ijtc-695	158	10	of	of	ADP
ijtc-695	158	11	reigre	reigre	NOUN
ijtc-695	158	12	ission	ission	PROPN
ijtc-695	158	13	prc	prc	PROPN
ijtc-695	158	14	(	(	PUNCT
ijtc-695	158	15	x1	x1	PROPN
ijtc-695	158	16	)	)	PUNCT
ijtc-695	159	1	=	=	NOUN
ijtc-695	159	2	production	production	NOUN
ijtc-695	159	3	costs	cost	NOUN
ijtc-695	159	4	e	e	PROPN
ijtc-695	159	5	inc	inc	PROPN
ijtc-695	159	6	(	(	PUNCT
ijtc-695	159	7	x2	x2	PROPN
ijtc-695	159	8	)	)	PUNCT
ijtc-695	159	9	=	=	SYM
ijtc-695	159	10	einvironme	einvironme	ADJ
ijtc-695	159	11	intal	intal	ADJ
ijtc-695	159	12	costs	cost	NOUN
ijtc-695	159	13	thei	thei	PROPN
ijtc-695	159	14	re	re	PROPN
ijtc-695	159	15	isults	isult	NOUN
ijtc-695	159	16	of	of	ADP
ijtc-695	159	17	the	the	DET
ijtc-695	159	18	i	i	PROPN
ijtc-695	159	19	calculation	calculation	NOUN
ijtc-695	159	20	of	of	ADP
ijtc-695	159	21	multiple	multiple	ADJ
ijtc-695	159	22	i	i	PRON
ijtc-695	159	23	line	line	VERB
ijtc-695	159	24	iar	iar	PROPN
ijtc-695	159	25	re	re	X
ijtc-695	159	26	igre	igre	PROPN
ijtc-695	159	27	ission	ission	NOUN
ijtc-695	159	28	analysis	analysis	NOUN
ijtc-695	159	29	using	use	VERB
ijtc-695	159	30	the	the	DET
ijtc-695	159	31	i	i	PRON
ijtc-695	159	32	spss	spss	PROPN
ijtc-695	159	33	ve	ve	PROPN
ijtc-695	159	34	irsion	irsion	PROPN
ijtc-695	159	35	27	27	NUM
ijtc-695	159	36	program	program	NOUN
ijtc-695	159	37	will	will	AUX
ijtc-695	159	38	bei	bei	VERB
ijtc-695	159	39	preiseinteid	preiseinteid	NOUN
ijtc-695	159	40	in	in	ADP
ijtc-695	159	41	the	the	DET
ijtc-695	159	42	i	i	PROPN
ijtc-695	159	43	following	follow	VERB
ijtc-695	159	44	tablei	tablei	NOUN
ijtc-695	159	45	:	:	PUNCT
ijtc-695	159	46	table	table	NOUN
ijtc-695	159	47	7	7	NUM
ijtc-695	159	48	.	.	PUNCT
ijtc-695	159	49	multiplei	multiplei	PROPN
ijtc-695	159	50	lineiar	lineiar	PROPN
ijtc-695	159	51	re	re	PROPN
ijtc-695	159	52	igreission	igreission	PROPN
ijtc-695	159	53	re	re	PROPN
ijtc-695	159	54	isults	isults	PROPN
ijtc-695	159	55	coefficientsa	coefficientsa	NOUN
ijtc-695	159	56	mode	mode	VERB
ijtc-695	159	57	il	il	PROPN
ijtc-695	159	58	unstandardizeid	unstandardizeid	PROPN
ijtc-695	159	59	coe	coe	PROPN
ijtc-695	159	60	ifficieints	ifficieint	NOUN
ijtc-695	159	61	standardizeid	standardizeid	PROPN
ijtc-695	159	62	coeifficie	coeifficie	VERB
ijtc-695	159	63	ints	int	NOUN
ijtc-695	159	64	t	t	PROPN
ijtc-695	159	65	sig	sig	PROPN
ijtc-695	159	66	.	.	PUNCT
ijtc-695	160	1	b	b	X
ijtc-695	160	2	std	std	X
ijtc-695	160	3	.	.	PUNCT
ijtc-695	161	1	e	e	NOUN
ijtc-695	161	2	irror	irror	NOUN
ijtc-695	161	3	beita	beita	NOUN
ijtc-695	161	4	1	1	NUM
ijtc-695	161	5	(	(	PUNCT
ijtc-695	161	6	constant	constant	ADJ
ijtc-695	161	7	)	)	PUNCT
ijtc-695	161	8	296901749098.924	296901749098.924	NUM
ijtc-695	161	9	116237650328.533	116237650328.533	NUM
ijtc-695	161	10	2.554	2.554	NUM
ijtc-695	161	11	.015	.015	NUM
ijtc-695	161	12	production	production	NOUN
ijtc-695	161	13	costs	cost	VERB
ijtc-695	161	14	1.224	1.224	NUM
ijtc-695	161	15	.064	.064	NUM
ijtc-695	161	16	.954	.954	NUM
ijtc-695	161	17	19.060	19.060	NUM
ijtc-695	161	18	.000	.000	NUM
ijtc-695	161	19	e	e	NOUN
ijtc-695	161	20	invironmeintal	invironmeintal	ADJ
ijtc-695	161	21	costs	cost	NOUN
ijtc-695	161	22	-.479	-.479	PUNCT
ijtc-695	161	23	1.642	1.642	NUM
ijtc-695	161	24	-.015	-.015	PUNCT
ijtc-695	162	1	-.292	-.292	PROPN
ijtc-695	162	2	.772	.772	NUM
ijtc-695	162	3	a.	a.	NOUN
ijtc-695	162	4	deipe	deipe	PROPN
ijtc-695	162	5	inde	inde	PROPN
ijtc-695	162	6	int	int	NOUN
ijtc-695	162	7	variablei	variablei	NOUN
ijtc-695	162	8	:	:	PUNCT
ijtc-695	162	9	sale	sale	NOUN
ijtc-695	162	10	is	be	AUX
ijtc-695	162	11	source	source	NOUN
ijtc-695	162	12	i	i	PRON
ijtc-695	162	13	:	:	PUNCT
ijtc-695	162	14	spss	spss	PROPN
ijtc-695	162	15	veirsion	veirsion	NOUN
ijtc-695	162	16	27	27	NUM
ijtc-695	162	17	proce	proce	PROPN
ijtc-695	162	18	isseid	isseid	ADJ
ijtc-695	162	19	data	datum	NOUN
ijtc-695	162	20	thei	thei	PROPN
ijtc-695	162	21	re	re	X
ijtc-695	162	22	igre	igre	PROPN
ijtc-695	162	23	ission	ission	NOUN
ijtc-695	162	24	eiquation	eiquation	NOUN
ijtc-695	162	25	useid	useid	NOUN
ijtc-695	162	26	to	to	PART
ijtc-695	162	27	e	e	PROPN
ijtc-695	162	28	ixplain	ixplain	PROPN
ijtc-695	162	29	thei	thei	PROPN
ijtc-695	162	30	eiffe	eiffe	PROPN
ijtc-695	162	31	ict	ict	PROPN
ijtc-695	162	32	of	of	ADP
ijtc-695	162	33	production	production	NOUN
ijtc-695	162	34	costs	cost	NOUN
ijtc-695	162	35	and	and	CCONJ
ijtc-695	162	36	e	e	ADP
ijtc-695	162	37	invironmeintal	invironmeintal	ADJ
ijtc-695	162	38	costs	cost	NOUN
ijtc-695	162	39	on	on	ADP
ijtc-695	162	40	saleis	saleis	NOUN
ijtc-695	162	41	is	be	AUX
ijtc-695	162	42	as	as	SCONJ
ijtc-695	162	43	follows	follow	VERB
ijtc-695	162	44	:	:	PUNCT
ijtc-695	162	45	sales	sale	NOUN
ijtc-695	162	46	=	=	SYM
ijtc-695	162	47	296,901,749,098.924	296,901,749,098.924	NOUN
ijtc-695	162	48	+	+	CCONJ
ijtc-695	162	49	1.224	1.224	NUM
ijtc-695	162	50	prc	prc	PROPN
ijtc-695	162	51	0.479	0.479	NUM
ijtc-695	162	52	enc	enc	PROPN
ijtc-695	162	53	baseid	baseid	NOUN
ijtc-695	162	54	on	on	ADP
ijtc-695	162	55	the	the	DET
ijtc-695	162	56	i	i	PROPN
ijtc-695	162	57	re	re	AUX
ijtc-695	162	58	igre	igre	VERB
ijtc-695	162	59	ission	ission	NOUN
ijtc-695	162	60	eiquation	eiquation	NOUN
ijtc-695	162	61	abovei	abovei	NOUN
ijtc-695	162	62	,	,	PUNCT
ijtc-695	162	63	it	it	PRON
ijtc-695	162	64	is	be	AUX
ijtc-695	162	65	known	know	VERB
ijtc-695	162	66	that	that	SCONJ
ijtc-695	162	67	production	production	NOUN
ijtc-695	162	68	costs	cost	NOUN
ijtc-695	162	69	have	have	VERB
ijtc-695	162	70	i	i	PRON
ijtc-695	162	71	a	a	DET
ijtc-695	162	72	positive	positive	ADJ
ijtc-695	162	73	i	i	PRON
ijtc-695	162	74	re	re	AUX
ijtc-695	162	75	igre	igre	VERB
ijtc-695	162	76	ission	ission	NOUN
ijtc-695	162	77	coeifficieint	coeifficieint	NOUN
ijtc-695	162	78	,	,	PUNCT
ijtc-695	162	79	indicating	indicate	VERB
ijtc-695	162	80	that	that	SCONJ
ijtc-695	162	81	thei	thei	PROPN
ijtc-695	162	82	higheir	higheir	PROPN
ijtc-695	162	83	thei	thei	PROPN
ijtc-695	162	84	production	production	NOUN
ijtc-695	162	85	costs	cost	NOUN
ijtc-695	162	86	,	,	PUNCT
ijtc-695	162	87	thei	thei	PROPN
ijtc-695	162	88	more	more	ADV
ijtc-695	162	89	i	i	PRON
ijtc-695	162	90	saleis	saleis	PROPN
ijtc-695	162	91	will	will	AUX
ijtc-695	162	92	increiasei	increiasei	VERB
ijtc-695	162	93	.	.	PUNCT
ijtc-695	163	1	conveirse	conveirse	PROPN
ijtc-695	163	2	ily	ily	ADV
ijtc-695	163	3	,	,	PUNCT
ijtc-695	163	4	einvironme	einvironme	ADJ
ijtc-695	163	5	intal	intal	ADJ
ijtc-695	163	6	costs	cost	NOUN
ijtc-695	163	7	arei	arei	ADV
ijtc-695	163	8	known	know	VERB
ijtc-695	163	9	to	to	PART
ijtc-695	163	10	havei	havei	VERB
ijtc-695	163	11	a	a	DET
ijtc-695	163	12	neigativei	neigativei	NOUN
ijtc-695	163	13	re	re	ADP
ijtc-695	163	14	igre	igre	VERB
ijtc-695	163	15	ission	ission	NOUN
ijtc-695	163	16	coeifficie	coeifficie	NOUN
ijtc-695	163	17	int	int	NOUN
ijtc-695	163	18	,	,	PUNCT
ijtc-695	163	19	indicating	indicate	VERB
ijtc-695	163	20	that	that	SCONJ
ijtc-695	163	21	thei	thei	PROPN
ijtc-695	163	22	higheir	higheir	PROPN
ijtc-695	163	23	the	the	PRON
ijtc-695	163	24	i	i	PROPN
ijtc-695	163	25	e	e	ADP
ijtc-695	163	26	invironmeintal	invironmeintal	ADJ
ijtc-695	163	27	costs	cost	NOUN
ijtc-695	163	28	,	,	PUNCT
ijtc-695	163	29	thei	thei	PROPN
ijtc-695	163	30	saleis	saleis	PROPN
ijtc-695	163	31	will	will	AUX
ijtc-695	163	32	deicre	deicre	VERB
ijtc-695	163	33	iasei	iasei	ADJ
ijtc-695	163	34	.	.	PUNCT
ijtc-695	164	1	t	t	PROPN
ijtc-695	164	2	test	test	PROPN
ijtc-695	164	3	thei	thei	PROPN
ijtc-695	164	4	re	re	PROPN
ijtc-695	164	5	ise	ise	PROPN
ijtc-695	164	6	iarcheir	iarcheir	NOUN
ijtc-695	164	7	conducte	conducte	NOUN
ijtc-695	164	8	i	i	PROPN
ijtc-695	164	9	d	d	PROPN
ijtc-695	164	10	partial	partial	VERB
ijtc-695	164	11	hypothe	hypothe	DET
ijtc-695	164	12	isis	isis	NOUN
ijtc-695	164	13	teisting	teiste	VERB
ijtc-695	164	14	as	as	ADP
ijtc-695	164	15	a	a	DET
ijtc-695	164	16	teichniquei	teichniquei	NOUN
ijtc-695	164	17	for	for	ADP
ijtc-695	164	18	ide	ide	NOUN
ijtc-695	164	19	intifying	intifye	VERB
ijtc-695	164	20	the	the	DET
ijtc-695	164	21	i	i	PROPN
ijtc-695	164	22	factors	factor	VERB
ijtc-695	164	23	that	that	SCONJ
ijtc-695	164	24	influe	influe	ADJ
ijtc-695	164	25	incei	incei	NOUN
ijtc-695	164	26	a	a	DET
ijtc-695	164	27	targeit	targeit	PROPN
ijtc-695	164	28	variablei	variablei	NOUN
ijtc-695	164	29	.	.	PUNCT
ijtc-695	165	1	thei	thei	PROPN
ijtc-695	165	2	t	t	PROPN
ijtc-695	165	3	valuei	valuei	PROPN
ijtc-695	165	4	in	in	ADP
ijtc-695	165	5	this	this	PRON
ijtc-695	165	6	te	te	PROPN
ijtc-695	165	7	ist	ist	VERB
ijtc-695	165	8	with	with	ADP
ijtc-695	165	9	α	α	NOUN
ijtc-695	165	10	=	=	SYM
ijtc-695	165	11	5	5	NUM
ijtc-695	165	12	%	%	NOUN
ijtc-695	165	13	is	be	AUX
ijtc-695	165	14	as	as	SCONJ
ijtc-695	165	15	follows	follow	VERB
ijtc-695	165	16	:	:	PUNCT
ijtc-695	165	17	ttable	ttable	ADJ
ijtc-695	165	18	=	=	SYM
ijtc-695	165	19	t	t	PROPN
ijtc-695	165	20	(	(	PUNCT
ijtc-695	165	21	α/2	α/2	NUM
ijtc-695	165	22	;	;	PUNCT
ijtc-695	165	23	n	n	CCONJ
ijtc-695	165	24	-	-	PUNCT
ijtc-695	165	25	c-1	c-1	NOUN
ijtc-695	165	26	)	)	PUNCT
ijtc-695	165	27	=	=	SYM
ijtc-695	165	28	t	t	PROPN
ijtc-695	165	29	(	(	PUNCT
ijtc-695	165	30	0.025	0.025	NUM
ijtc-695	165	31	;	;	PUNCT
ijtc-695	165	32	37	37	NUM
ijtc-695	165	33	)	)	PUNCT
ijtc-695	165	34	=	=	PUNCT
ijtc-695	166	1	2.021	2.021	NUM
ijtc-695	166	2	first	first	ADV
ijtc-695	166	3	,	,	PUNCT
ijtc-695	166	4	the	the	DET
ijtc-695	166	5	i	i	PROPN
ijtc-695	166	6	re	re	VERB
ijtc-695	166	7	iseiarcheir	iseiarcheir	PROPN
ijtc-695	166	8	will	will	AUX
ijtc-695	166	9	te	te	AUX
ijtc-695	166	10	ist	ist	VERB
ijtc-695	166	11	h1	h1	PROPN
ijtc-695	166	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	166	13	the	the	DET
ijtc-695	166	14	effects	effect	NOUN
ijtc-695	166	15	of	of	ADP
ijtc-695	166	16	production	production	NOUN
ijtc-695	166	17	cost	cost	NOUN
ijtc-695	166	18	and	and	CCONJ
ijtc-695	166	19	environmental	environmental	ADJ
ijtc-695	166	20	cost	cost	NOUN
ijtc-695	166	21	on	on	ADP
ijtc-695	166	22	sales	sale	NOUN
ijtc-695	166	23	darmaputri	darmaputri	ADJ
ijtc-695	166	24	,	,	PUNCT
ijtc-695	166	25	and	and	CCONJ
ijtc-695	166	26	siagian	siagian	ADJ
ijtc-695	166	27	174	174	NUM
ijtc-695	166	28	|	|	ADV
ijtc-695	166	29	ilomata	ilomata	PROPN
ijtc-695	166	30	international	international	ADJ
ijtc-695	166	31	journal	journal	NOUN
ijtc-695	166	32	of	of	ADP
ijtc-695	166	33	tax	tax	PROPN
ijtc-695	166	34	&	&	CCONJ
ijtc-695	166	35	accounting	account	VERB
ijtc-695	166	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	166	37	table	table	NOUN
ijtc-695	166	38	8	8	NUM
ijtc-695	166	39	.	.	PUNCT
ijtc-695	166	40	t	t	PROPN
ijtc-695	166	41	teist	teist	NOUN
ijtc-695	166	42	re	re	NOUN
ijtc-695	166	43	isults	isult	NOUN
ijtc-695	166	44	of	of	ADP
ijtc-695	166	45	the	the	DET
ijtc-695	166	46	i	i	NOUN
ijtc-695	166	47	e	e	NOUN
ijtc-695	166	48	iffeict	iffeict	NOUN
ijtc-695	166	49	of	of	ADP
ijtc-695	166	50	production	production	NOUN
ijtc-695	166	51	costs	cost	NOUN
ijtc-695	166	52	partially	partially	ADV
ijtc-695	166	53	against	against	ADP
ijtc-695	166	54	sale	sale	NOUN
ijtc-695	166	55	is	be	AUX
ijtc-695	166	56	coefficientsa	coefficientsa	NOUN
ijtc-695	166	57	mode	mode	PROPN
ijtc-695	166	58	il	il	PROPN
ijtc-695	166	59	unstandardizeid	unstandardizeid	PROPN
ijtc-695	166	60	coe	coe	PROPN
ijtc-695	166	61	ifficieints	ifficieint	NOUN
ijtc-695	166	62	standardizeid	standardizeid	PROPN
ijtc-695	166	63	coeifficie	coeifficie	VERB
ijtc-695	166	64	ints	int	NOUN
ijtc-695	166	65	t	t	PROPN
ijtc-695	166	66	sig	sig	PROPN
ijtc-695	166	67	.	.	PUNCT
ijtc-695	167	1	b	b	X
ijtc-695	167	2	std	std	X
ijtc-695	167	3	.	.	PUNCT
ijtc-695	168	1	e	e	NOUN
ijtc-695	168	2	irror	irror	NOUN
ijtc-695	168	3	beita	beita	NOUN
ijtc-695	168	4	1	1	NUM
ijtc-695	168	5	(	(	PUNCT
ijtc-695	168	6	constant	constant	ADJ
ijtc-695	168	7	)	)	PUNCT
ijtc-695	168	8	287710529387.269	287710529387.269	NUM
ijtc-695	168	9	110489515424.607	110489515424.607	NUM
ijtc-695	168	10	2.604	2.604	NUM
ijtc-695	168	11	.013	.013	NUM
ijtc-695	168	12	production	production	NOUN
ijtc-695	168	13	cost	cost	VERB
ijtc-695	168	14	1.224	1.224	NUM
ijtc-695	168	15	.063	.063	NUM
ijtc-695	168	16	.954	.954	NUM
ijtc-695	169	1	19.304	19.304	NUM
ijtc-695	169	2	.000	.000	NUM
ijtc-695	169	3	a.	a.	NOUN
ijtc-695	169	4	deipe	deipe	PROPN
ijtc-695	169	5	inde	inde	PROPN
ijtc-695	169	6	int	int	NOUN
ijtc-695	169	7	variablei	variablei	NOUN
ijtc-695	169	8	:	:	PUNCT
ijtc-695	169	9	sale	sale	NOUN
ijtc-695	169	10	is	be	AUX
ijtc-695	169	11	source	source	NOUN
ijtc-695	169	12	i	i	PRON
ijtc-695	169	13	:	:	PUNCT
ijtc-695	169	14	spss	spss	PROPN
ijtc-695	169	15	veirsion	veirsion	NOUN
ijtc-695	169	16	27	27	NUM
ijtc-695	169	17	proce	proce	PROPN
ijtc-695	169	18	isseid	isseid	ADJ
ijtc-695	169	19	data	datum	NOUN
ijtc-695	169	20	calculateid	calculateid	NOUN
ijtc-695	169	21	t	t	PROPN
ijtc-695	169	22	-	-	PUNCT
ijtc-695	169	23	valuei	valuei	PROPN
ijtc-695	169	24	is	be	AUX
ijtc-695	169	25	,	,	PUNCT
ijtc-695	169	26	as	as	SCONJ
ijtc-695	169	27	shown	show	VERB
ijtc-695	169	28	in	in	ADP
ijtc-695	169	29	tablei	tablei	NOUN
ijtc-695	169	30	8	8	NUM
ijtc-695	169	31	:	:	PUNCT
ijtc-695	169	32	19.304	19.304	NUM
ijtc-695	169	33	,	,	PUNCT
ijtc-695	169	34	which	which	PRON
ijtc-695	169	35	is	be	AUX
ijtc-695	169	36	largeir	largeir	ADJ
ijtc-695	169	37	than	than	ADP
ijtc-695	169	38	thei	thei	PROPN
ijtc-695	169	39	minimum	minimum	ADJ
ijtc-695	169	40	valuei	valuei	NOUN
ijtc-695	169	41	of	of	ADP
ijtc-695	169	42	ttablei	ttablei	PROPN
ijtc-695	169	43	2.021	2.021	NUM
ijtc-695	169	44	.	.	PUNCT
ijtc-695	170	1	thus	thus	ADV
ijtc-695	170	2	,	,	PUNCT
ijtc-695	170	3	wei	wei	PROPN
ijtc-695	170	4	can	can	AUX
ijtc-695	170	5	acceipt	acceipt	VERB
ijtc-695	170	6	h1	h1	VERB
ijtc-695	170	7	with	with	ADP
ijtc-695	170	8	a	a	DET
ijtc-695	170	9	95	95	NUM
ijtc-695	170	10	%	%	NOUN
ijtc-695	170	11	leiveil	leiveil	NOUN
ijtc-695	170	12	of	of	ADP
ijtc-695	170	13	confideincei	confideincei	NOUN
ijtc-695	170	14	,	,	PUNCT
ijtc-695	170	15	which	which	PRON
ijtc-695	170	16	stateis	stateis	VERB
ijtc-695	170	17	that	that	SCONJ
ijtc-695	170	18	production	production	NOUN
ijtc-695	170	19	costs	cost	VERB
ijtc-695	170	20	significantly	significantly	ADV
ijtc-695	170	21	affeict	affeict	PROPN
ijtc-695	170	22	saleis	saleis	PROPN
ijtc-695	170	23	.	.	PUNCT
ijtc-695	171	1	ne	ne	PROPN
ijtc-695	171	2	ixt	ixt	PROPN
ijtc-695	171	3	,	,	PUNCT
ijtc-695	171	4	thei	thei	PROPN
ijtc-695	171	5	re	re	PROPN
ijtc-695	171	6	ise	ise	PROPN
ijtc-695	171	7	iarcheir	iarcheir	VERB
ijtc-695	171	8	will	will	AUX
ijtc-695	171	9	te	te	PART
ijtc-695	171	10	ist	ist	VERB
ijtc-695	171	11	h2	h2	NOUN
ijtc-695	171	12	table	table	NOUN
ijtc-695	171	13	9	9	NUM
ijtc-695	171	14	.	.	X
ijtc-695	171	15	t	t	PROPN
ijtc-695	171	16	teist	teist	NOUN
ijtc-695	171	17	re	re	NOUN
ijtc-695	171	18	isults	isult	NOUN
ijtc-695	171	19	of	of	ADP
ijtc-695	171	20	the	the	PRON
ijtc-695	172	1	i	i	NOUN
ijtc-695	172	2	e	e	NOUN
ijtc-695	172	3	iffeict	iffeict	NOUN
ijtc-695	172	4	of	of	ADP
ijtc-695	172	5	einvironme	einvironme	PROPN
ijtc-695	172	6	intal	intal	ADJ
ijtc-695	172	7	costs	cost	NOUN
ijtc-695	172	8	partially	partially	ADV
ijtc-695	172	9	against	against	ADP
ijtc-695	172	10	sale	sale	NOUN
ijtc-695	172	11	is	be	AUX
ijtc-695	172	12	coefficientsa	coefficientsa	NOUN
ijtc-695	172	13	mode	mode	PROPN
ijtc-695	172	14	il	il	PROPN
ijtc-695	172	15	unstandardizeid	unstandardizeid	PROPN
ijtc-695	172	16	coe	coe	PROPN
ijtc-695	172	17	ifficieints	ifficieint	NOUN
ijtc-695	172	18	standardizeid	standardizeid	PROPN
ijtc-695	172	19	coeifficie	coeifficie	VERB
ijtc-695	172	20	ints	int	NOUN
ijtc-695	172	21	t	t	PROPN
ijtc-695	172	22	sig	sig	PROPN
ijtc-695	172	23	.	.	PUNCT
ijtc-695	173	1	b	b	X
ijtc-695	173	2	std	std	X
ijtc-695	173	3	.	.	PUNCT
ijtc-695	174	1	e	e	NOUN
ijtc-695	174	2	irror	irror	NOUN
ijtc-695	174	3	beita	beita	NOUN
ijtc-695	174	4	1	1	NUM
ijtc-695	174	5	(	(	PUNCT
ijtc-695	174	6	constant	constant	ADJ
ijtc-695	174	7	)	)	PUNCT
ijtc-695	174	8	1292182465611.010	1292182465611.010	NUM
ijtc-695	174	9	335481523362.868	335481523362.868	NUM
ijtc-695	174	10	3.852	3.852	NUM
ijtc-695	174	11	.000	.000	NUM
ijtc-695	174	12	e	e	NOUN
ijtc-695	174	13	invironmeintal	invironmeintal	ADJ
ijtc-695	174	14	costs	cost	NOUN
ijtc-695	174	15	-.836	-.836	PROPN
ijtc-695	174	16	5.338	5.338	NUM
ijtc-695	174	17	-.025	-.025	NOUN
ijtc-695	174	18	-.157	-.157	NOUN
ijtc-695	174	19	.876	.876	NUM
ijtc-695	174	20	a.	a.	NOUN
ijtc-695	174	21	deipe	deipe	PROPN
ijtc-695	174	22	inde	inde	PROPN
ijtc-695	174	23	int	int	NOUN
ijtc-695	174	24	variablei	variablei	NOUN
ijtc-695	174	25	:	:	PUNCT
ijtc-695	174	26	sale	sale	NOUN
ijtc-695	174	27	is	be	AUX
ijtc-695	174	28	source	source	NOUN
ijtc-695	174	29	i	i	PRON
ijtc-695	174	30	:	:	PUNCT
ijtc-695	174	31	spss	spss	PROPN
ijtc-695	174	32	veirsion	veirsion	NOUN
ijtc-695	174	33	27	27	NUM
ijtc-695	174	34	proce	proce	PROPN
ijtc-695	174	35	isseid	isseid	ADJ
ijtc-695	174	36	data	datum	NOUN
ijtc-695	174	37	tablei	tablei	NOUN
ijtc-695	174	38	9	9	NUM
ijtc-695	174	39	shows	show	VERB
ijtc-695	174	40	that	that	SCONJ
ijtc-695	174	41	thei	thei	PROPN
ijtc-695	174	42	calculateid	calculateid	PROPN
ijtc-695	174	43	t	t	PROPN
ijtc-695	174	44	valuei	valuei	PROPN
ijtc-695	174	45	is	be	AUX
ijtc-695	174	46	-0.157	-0.157	NOUN
ijtc-695	174	47	,	,	PUNCT
ijtc-695	174	48	which	which	PRON
ijtc-695	174	49	is	be	AUX
ijtc-695	174	50	leiss	leiss	ADJ
ijtc-695	174	51	than	than	ADP
ijtc-695	174	52	thei	thei	PROPN
ijtc-695	174	53	thre	thre	PROPN
ijtc-695	174	54	ishold	ishold	ADJ
ijtc-695	174	55	valuei	valuei	NOUN
ijtc-695	174	56	of	of	ADP
ijtc-695	174	57	2.021	2.021	NUM
ijtc-695	174	58	in	in	ADP
ijtc-695	174	59	table	table	NOUN
ijtc-695	174	60	i	i	PRON
ijtc-695	174	61	8	8	NUM
ijtc-695	174	62	.	.	PUNCT
ijtc-695	175	1	sincei	sincei	NOUN
ijtc-695	175	2	h2	h2	PROPN
ijtc-695	175	3	can	can	AUX
ijtc-695	175	4	not	not	PART
ijtc-695	175	5	be	be	AUX
ijtc-695	175	6	i	i	PRON
ijtc-695	175	7	acceipteid	acceipteid	ADJ
ijtc-695	175	8	with	with	ADP
ijtc-695	175	9	a	a	DET
ijtc-695	175	10	95	95	NUM
ijtc-695	175	11	%	%	NOUN
ijtc-695	175	12	de	de	X
ijtc-695	175	13	igre	igre	X
ijtc-695	175	14	ie	ie	X
ijtc-695	175	15	i	i	PROPN
ijtc-695	175	16	of	of	ADP
ijtc-695	175	17	confide	confide	NOUN
ijtc-695	175	18	incei	incei	NOUN
ijtc-695	175	19	,	,	PUNCT
ijtc-695	175	20	it	it	PRON
ijtc-695	175	21	follows	follow	VERB
ijtc-695	175	22	that	that	SCONJ
ijtc-695	175	23	e	e	PROPN
ijtc-695	175	24	invironmeintal	invironmeintal	ADJ
ijtc-695	175	25	eixpe	eixpe	ADJ
ijtc-695	175	26	inditure	inditure	NOUN
ijtc-695	175	27	is	be	AUX
ijtc-695	175	28	havei	havei	NOUN
ijtc-695	175	29	no	no	DET
ijtc-695	175	30	appreiciablei	appreiciablei	PROPN
ijtc-695	175	31	impact	impact	NOUN
ijtc-695	175	32	on	on	ADP
ijtc-695	175	33	re	re	PROPN
ijtc-695	175	34	iveinue	iveinue	PROPN
ijtc-695	175	35	i.	i.	PROPN
ijtc-695	175	36	f	f	PROPN
ijtc-695	175	37	test	test	NOUN
ijtc-695	175	38	he	he	PRON
ijtc-695	175	39	ire	ire	VERB
ijtc-695	175	40	i	i	PRON
ijtc-695	175	41	,	,	PUNCT
ijtc-695	176	1	thei	thei	PROPN
ijtc-695	176	2	re	re	PROPN
ijtc-695	176	3	ise	ise	PROPN
ijtc-695	176	4	iarcheir	iarcheir	VERB
ijtc-695	176	5	also	also	ADV
ijtc-695	176	6	put	put	VERB
ijtc-695	176	7	the	the	DET
ijtc-695	176	8	i	i	PRON
ijtc-695	176	9	third	third	ADJ
ijtc-695	176	10	hypothe	hypothe	DET
ijtc-695	176	11	isis	isis	NOUN
ijtc-695	176	12	to	to	ADP
ijtc-695	176	13	the	the	DET
ijtc-695	176	14	i	i	PROPN
ijtc-695	176	15	te	te	PROPN
ijtc-695	176	16	ist	ist	PROPN
ijtc-695	176	17	,	,	PUNCT
ijtc-695	176	18	and	and	CCONJ
ijtc-695	176	19	thei	thei	PROPN
ijtc-695	176	20	outcome	outcome	NOUN
ijtc-695	176	21	is	be	AUX
ijtc-695	176	22	weire	weire	ADJ
ijtc-695	176	23	i	i	PRON
ijtc-695	176	24	as	as	SCONJ
ijtc-695	176	25	follows	follow	VERB
ijtc-695	176	26	:	:	PUNCT
ijtc-695	177	1	f	f	NOUN
ijtc-695	177	2	table	table	NOUN
ijtc-695	177	3	=	=	SYM
ijtc-695	177	4	f	f	X
ijtc-695	177	5	(	(	PUNCT
ijtc-695	177	6	c	c	NOUN
ijtc-695	177	7	;	;	PUNCT
ijtc-695	177	8	n	n	CCONJ
ijtc-695	177	9	-	-	SYM
ijtc-695	177	10	c	c	NOUN
ijtc-695	177	11	)	)	PUNCT
ijtc-695	177	12	=	=	SYM
ijtc-695	177	13	f	f	PROPN
ijtc-695	177	14	(	(	PUNCT
ijtc-695	177	15	2	2	NUM
ijtc-695	177	16	;	;	PUNCT
ijtc-695	177	17	40	40	NUM
ijtc-695	177	18	)	)	PUNCT
ijtc-695	177	19	=	=	SYM
ijtc-695	178	1	3.23	3.23	NUM
ijtc-695	178	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	178	3	the	the	DET
ijtc-695	178	4	effects	effect	NOUN
ijtc-695	178	5	of	of	ADP
ijtc-695	178	6	production	production	NOUN
ijtc-695	178	7	cost	cost	NOUN
ijtc-695	178	8	and	and	CCONJ
ijtc-695	178	9	environmental	environmental	ADJ
ijtc-695	178	10	cost	cost	NOUN
ijtc-695	178	11	on	on	ADP
ijtc-695	178	12	sales	sale	NOUN
ijtc-695	178	13	darmaputri	darmaputri	ADJ
ijtc-695	178	14	,	,	PUNCT
ijtc-695	178	15	and	and	CCONJ
ijtc-695	178	16	siagian	siagian	ADJ
ijtc-695	178	17	175	175	NUM
ijtc-695	178	18	|	|	ADV
ijtc-695	178	19	ilomata	ilomata	PROPN
ijtc-695	178	20	international	international	ADJ
ijtc-695	178	21	journal	journal	NOUN
ijtc-695	178	22	of	of	ADP
ijtc-695	178	23	tax	tax	PROPN
ijtc-695	178	24	&	&	CCONJ
ijtc-695	178	25	accounting	account	VERB
ijtc-695	178	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	178	27	table	table	NOUN
ijtc-695	178	28	10	10	NUM
ijtc-695	178	29	.	.	PUNCT
ijtc-695	179	1	f	f	PROPN
ijtc-695	179	2	teist	teist	PROPN
ijtc-695	179	3	re	re	NOUN
ijtc-695	179	4	isults	isult	NOUN
ijtc-695	179	5	of	of	ADP
ijtc-695	179	6	thei	thei	PROPN
ijtc-695	179	7	e	e	PROPN
ijtc-695	179	8	iffeict	iffeict	NOUN
ijtc-695	179	9	of	of	ADP
ijtc-695	179	10	production	production	NOUN
ijtc-695	179	11	costs	cost	NOUN
ijtc-695	179	12	and	and	CCONJ
ijtc-695	179	13	e	e	AUX
ijtc-695	179	14	invironme	invironme	VERB
ijtc-695	179	15	intal	intal	ADJ
ijtc-695	179	16	costs	cost	NOUN
ijtc-695	179	17	to	to	ADP
ijtc-695	179	18	sale	sale	NOUN
ijtc-695	179	19	is	be	AUX
ijtc-695	179	20	simultane	simultane	NOUN
ijtc-695	179	21	iously	iously	ADV
ijtc-695	179	22	anovaa	anovaa	PROPN
ijtc-695	179	23	mode	mode	PROPN
ijtc-695	179	24	il	il	PROPN
ijtc-695	179	25	sum	sum	NOUN
ijtc-695	179	26	of	of	ADP
ijtc-695	179	27	squareis	squareis	PROPN
ijtc-695	179	28	df	df	PROPN
ijtc-695	179	29	me	i	PRON
ijtc-695	179	30	ian	ian	PROPN
ijtc-695	179	31	squarei	squarei	PROPN
ijtc-695	179	32	f	f	PROPN
ijtc-695	179	33	sig	sig	PROPN
ijtc-695	179	34	.	.	PROPN
ijtc-695	179	35	1	1	NUM
ijtc-695	179	36	reigreission	reigreission	NOUN
ijtc-695	179	37	141167843470823650000	141167843470823650000	NUM
ijtc-695	179	38	000000.000	000000.000	NUM
ijtc-695	179	39	2	2	NUM
ijtc-695	179	40	7058392173541183000000	7058392173541183000000	NUM
ijtc-695	179	41	0000.000	0000.000	NUM
ijtc-695	179	42	181.751	181.751	NUM
ijtc-695	179	43	.000b	.000b	PROPN
ijtc-695	179	44	reisiduals	reisidual	VERB
ijtc-695	179	45	139807528270628440000	139807528270628440000	NUM
ijtc-695	179	46	00000.000	00000.000	NUM
ijtc-695	179	47	36	36	NUM
ijtc-695	179	48	3883542451961901300000	3883542451961901300000	NUM
ijtc-695	179	49	00.000	00.000	NUM
ijtc-695	179	50	total	total	ADJ
ijtc-695	179	51	155148596297886500000	155148596297886500000	NUM
ijtc-695	179	52	000000.000	000000.000	NUM
ijtc-695	179	53	38	38	NUM
ijtc-695	179	54	a.	a.	NOUN
ijtc-695	179	55	deipe	deipe	NOUN
ijtc-695	179	56	inde	inde	PROPN
ijtc-695	179	57	int	int	NOUN
ijtc-695	179	58	variablei	variablei	NOUN
ijtc-695	179	59	:	:	PUNCT
ijtc-695	179	60	sale	sale	NOUN
ijtc-695	179	61	is	be	AUX
ijtc-695	179	62	b.	b.	PROPN
ijtc-695	179	63	pre	pre	PROPN
ijtc-695	179	64	idictors	idictor	NOUN
ijtc-695	179	65	:	:	PUNCT
ijtc-695	179	66	(	(	PUNCT
ijtc-695	179	67	constant	constant	ADJ
ijtc-695	179	68	)	)	PUNCT
ijtc-695	179	69	,	,	PUNCT
ijtc-695	179	70	e	e	X
ijtc-695	179	71	invironmeintal	invironmeintal	ADJ
ijtc-695	179	72	costs	cost	NOUN
ijtc-695	179	73	,	,	PUNCT
ijtc-695	179	74	production	production	NOUN
ijtc-695	179	75	costs	cost	NOUN
ijtc-695	179	76	source	source	NOUN
ijtc-695	179	77	i	i	PRON
ijtc-695	179	78	:	:	PUNCT
ijtc-695	179	79	spss	spss	PROPN
ijtc-695	179	80	veirsion	veirsion	NOUN
ijtc-695	179	81	27	27	NUM
ijtc-695	179	82	proce	proce	PROPN
ijtc-695	179	83	isseid	isseid	ADJ
ijtc-695	179	84	data	datum	NOUN
ijtc-695	179	85	baseid	baseid	NOUN
ijtc-695	179	86	on	on	ADP
ijtc-695	179	87	table	table	NOUN
ijtc-695	179	88	i	i	PRON
ijtc-695	179	89	10	10	NUM
ijtc-695	179	90	,	,	PUNCT
ijtc-695	179	91	it	it	PRON
ijtc-695	179	92	is	be	AUX
ijtc-695	179	93	known	know	VERB
ijtc-695	179	94	that	that	SCONJ
ijtc-695	179	95	the	the	DET
ijtc-695	179	96	i	i	PRON
ijtc-695	179	97	valuei	valuei	PROPN
ijtc-695	179	98	obtaine	obtaine	NOUN
ijtc-695	179	99	i	i	PROPN
ijtc-695	179	100	d	d	PROPN
ijtc-695	179	101	from	from	ADP
ijtc-695	179	102	thei	thei	PROPN
ijtc-695	179	103	comparison	comparison	NOUN
ijtc-695	179	104	of	of	ADP
ijtc-695	179	105	f	f	PROPN
ijtc-695	179	106	and	and	CCONJ
ijtc-695	179	107	ftablei	ftablei	PROPN
ijtc-695	179	108	is	be	AUX
ijtc-695	179	109	e	e	NOUN
ijtc-695	179	110	iqual	iqual	ADJ
ijtc-695	179	111	to	to	ADP
ijtc-695	179	112	(	(	PUNCT
ijtc-695	179	113	181.75>3.23	181.75>3.23	NUM
ijtc-695	179	114	)	)	PUNCT
ijtc-695	179	115	.	.	PUNCT
ijtc-695	180	1	so	so	ADV
ijtc-695	180	2	it	it	PRON
ijtc-695	180	3	is	be	AUX
ijtc-695	180	4	concludeid	concludeid	NOUN
ijtc-695	180	5	that	that	SCONJ
ijtc-695	180	6	h3	h3	NOUN
ijtc-695	180	7	can	can	AUX
ijtc-695	180	8	be	be	AUX
ijtc-695	180	9	i	i	PRON
ijtc-695	180	10	acceipteid	acceipteid	ADJ
ijtc-695	180	11	,	,	PUNCT
ijtc-695	180	12	which	which	PRON
ijtc-695	180	13	me	i	PRON
ijtc-695	180	14	ians	ian	VERB
ijtc-695	180	15	that	that	SCONJ
ijtc-695	180	16	production	production	NOUN
ijtc-695	180	17	costs	cost	NOUN
ijtc-695	180	18	and	and	CCONJ
ijtc-695	180	19	einvironmeintal	einvironmeintal	ADJ
ijtc-695	180	20	costs	cost	NOUN
ijtc-695	180	21	havei	havei	VERB
ijtc-695	180	22	a	a	DET
ijtc-695	180	23	significant	significant	ADJ
ijtc-695	180	24	eiffe	eiffe	NOUN
ijtc-695	180	25	ict	ict	PROPN
ijtc-695	180	26	on	on	ADP
ijtc-695	180	27	saleis	saleis	PROPN
ijtc-695	180	28	simultaneiously	simultaneiously	NOUN
ijtc-695	180	29	.	.	PUNCT
ijtc-695	181	1	coefficient	coefficient	NOUN
ijtc-695	181	2	of	of	ADP
ijtc-695	181	3	determination	determination	NOUN
ijtc-695	181	4	thei	thei	PROPN
ijtc-695	181	5	coe	coe	PROPN
ijtc-695	181	6	ifficie	ifficie	ADP
ijtc-695	181	7	int	int	NOUN
ijtc-695	181	8	of	of	ADP
ijtc-695	181	9	de	de	PROPN
ijtc-695	181	10	ite	ite	PROPN
ijtc-695	181	11	irmination	irmination	PROPN
ijtc-695	181	12	was	be	AUX
ijtc-695	181	13	eixamineid	eixamineid	ADJ
ijtc-695	181	14	by	by	ADP
ijtc-695	181	15	scieintists	scieintist	NOUN
ijtc-695	181	16	to	to	PART
ijtc-695	181	17	deimonstratei	deimonstratei	VERB
ijtc-695	181	18	thei	thei	PROPN
ijtc-695	181	19	eixte	eixte	PROPN
ijtc-695	181	20	int	int	PROPN
ijtc-695	181	21	to	to	PART
ijtc-695	181	22	which	which	PRON
ijtc-695	181	23	thei	thei	PROPN
ijtc-695	181	24	inde	inde	PROPN
ijtc-695	181	25	ipeinde	ipeinde	PROPN
ijtc-695	181	26	int	int	PROPN
ijtc-695	181	27	variablei	variablei	NOUN
ijtc-695	181	28	influe	influe	VERB
ijtc-695	181	29	inceid	inceid	NOUN
ijtc-695	182	1	the	the	DET
ijtc-695	182	2	i	i	PRON
ijtc-695	182	3	re	re	VERB
ijtc-695	182	4	isult	isult	NOUN
ijtc-695	182	5	of	of	ADP
ijtc-695	182	6	the	the	DET
ijtc-695	182	7	i	i	PROPN
ijtc-695	182	8	study	study	NOUN
ijtc-695	182	9	's	's	PART
ijtc-695	182	10	deipe	deipe	NOUN
ijtc-695	182	11	indeint	indeint	NOUN
ijtc-695	182	12	variable	variable	PROPN
ijtc-695	182	13	i.	i.	PROPN
ijtc-695	182	14	thei	thei	PROPN
ijtc-695	182	15	tablei	tablei	NOUN
ijtc-695	182	16	be	be	VERB
ijtc-695	182	17	ilow	ilow	ADJ
ijtc-695	182	18	de	de	ADP
ijtc-695	182	19	itails	itails	PROPN
ijtc-695	182	20	thei	thei	PROPN
ijtc-695	182	21	outcomeis	outcomeis	PROPN
ijtc-695	182	22	of	of	ADP
ijtc-695	182	23	our	our	PRON
ijtc-695	182	24	e	e	PROPN
ijtc-695	182	25	ixpe	ixpe	NOUN
ijtc-695	182	26	irime	irime	NOUN
ijtc-695	182	27	ints	int	NOUN
ijtc-695	182	28	:	:	PUNCT
ijtc-695	182	29	table	table	NOUN
ijtc-695	182	30	11	11	NUM
ijtc-695	182	31	.	.	PUNCT
ijtc-695	183	1	coeifficieint	coeifficieint	NOUN
ijtc-695	183	2	of	of	ADP
ijtc-695	183	3	deiteirmination	deiteirmination	NOUN
ijtc-695	183	4	model	model	NOUN
ijtc-695	183	5	summary	summary	NOUN
ijtc-695	183	6	mode	mode	NOUN
ijtc-695	183	7	il	il	PROPN
ijtc-695	183	8	r	r	NOUN
ijtc-695	183	9	r	r	NOUN
ijtc-695	183	10	squarei	squarei	NOUN
ijtc-695	183	11	adjusteid	adjusteid	NOUN
ijtc-695	183	12	r	r	NOUN
ijtc-695	183	13	squarei	squarei	NOUN
ijtc-695	183	14	std	std	NOUN
ijtc-695	183	15	.	.	PUNCT
ijtc-695	184	1	e	e	NOUN
ijtc-695	184	2	irror	irror	NOUN
ijtc-695	184	3	of	of	ADP
ijtc-695	184	4	the	the	PRON
ijtc-695	184	5	i	i	NOUN
ijtc-695	184	6	e	e	NOUN
ijtc-695	184	7	istimate	istimate	VERB
ijtc-695	184	8	i	i	NOUN
ijtc-695	184	9	1	1	NUM
ijtc-695	184	10	.954a	.954a	PROPN
ijtc-695	184	11	.910	.910	NUM
ijtc-695	184	12	.905	.905	NUM
ijtc-695	184	13	623180748415.891	623180748415.891	NUM
ijtc-695	184	14	a.	a.	NOUN
ijtc-695	184	15	pre	pre	NOUN
ijtc-695	184	16	idictors	idictor	NOUN
ijtc-695	184	17	:	:	PUNCT
ijtc-695	184	18	(	(	PUNCT
ijtc-695	184	19	constant	constant	ADJ
ijtc-695	184	20	)	)	PUNCT
ijtc-695	184	21	,	,	PUNCT
ijtc-695	184	22	(	(	PUNCT
ijtc-695	184	23	x2	x2	X
ijtc-695	184	24	)	)	PUNCT
ijtc-695	184	25	e	e	NOUN
ijtc-695	184	26	invironme	invironme	VERB
ijtc-695	184	27	intal	intal	ADJ
ijtc-695	184	28	costs	cost	NOUN
ijtc-695	184	29	,	,	PUNCT
ijtc-695	184	30	(	(	PUNCT
ijtc-695	184	31	x1	x1	X
ijtc-695	184	32	)	)	PUNCT
ijtc-695	184	33	production	production	NOUN
ijtc-695	184	34	costs	cost	NOUN
ijtc-695	184	35	source	source	NOUN
ijtc-695	185	1	i	i	PRON
ijtc-695	185	2	:	:	PUNCT
ijtc-695	185	3	spss	spss	PROPN
ijtc-695	185	4	veirsion	veirsion	NOUN
ijtc-695	185	5	27	27	NUM
ijtc-695	185	6	proce	proce	PROPN
ijtc-695	185	7	isseid	isseid	ADJ
ijtc-695	185	8	data	datum	NOUN
ijtc-695	185	9	in	in	ADP
ijtc-695	185	10	table	table	NOUN
ijtc-695	185	11	i	i	PROPN
ijtc-695	185	12	11	11	NUM
ijtc-695	185	13	abovei	abovei	NOUN
ijtc-695	185	14	,	,	PUNCT
ijtc-695	185	15	it	it	PRON
ijtc-695	185	16	can	can	AUX
ijtc-695	185	17	be	be	AUX
ijtc-695	185	18	i	i	PRON
ijtc-695	185	19	seiein	seiein	ADJ
ijtc-695	185	20	that	that	SCONJ
ijtc-695	185	21	the	the	DET
ijtc-695	185	22	i	i	PROPN
ijtc-695	185	23	r	r	NOUN
ijtc-695	185	24	squarei	squarei	PROPN
ijtc-695	185	25	valuei	valuei	PROPN
ijtc-695	185	26	obtaineid	obtaineid	PROPN
ijtc-695	185	27	is	be	AUX
ijtc-695	185	28	0.910	0.910	NUM
ijtc-695	185	29	.	.	PUNCT
ijtc-695	186	1	baseid	baseid	NOUN
ijtc-695	186	2	on	on	ADP
ijtc-695	186	3	the	the	DET
ijtc-695	186	4	isei	isei	PROPN
ijtc-695	186	5	re	re	PROPN
ijtc-695	186	6	isults	isults	PROPN
ijtc-695	186	7	,	,	PUNCT
ijtc-695	186	8	it	it	PRON
ijtc-695	186	9	is	be	AUX
ijtc-695	186	10	found	find	VERB
ijtc-695	186	11	that	that	SCONJ
ijtc-695	186	12	production	production	NOUN
ijtc-695	186	13	costs	cost	NOUN
ijtc-695	186	14	,	,	PUNCT
ijtc-695	186	15	and	and	CCONJ
ijtc-695	186	16	e	e	AUX
ijtc-695	186	17	invironme	invironme	PROPN
ijtc-695	186	18	intal	intal	ADJ
ijtc-695	186	19	costs	cost	NOUN
ijtc-695	186	20	contributei	contributei	VERB
ijtc-695	186	21	91	91	NUM
ijtc-695	186	22	%	%	NOUN
ijtc-695	186	23	of	of	ADP
ijtc-695	186	24	the	the	PRON
ijtc-695	186	25	i	i	PROPN
ijtc-695	186	26	influe	influe	VERB
ijtc-695	186	27	ince	ince	PROPN
ijtc-695	187	1	i	i	PRON
ijtc-695	187	2	on	on	ADP
ijtc-695	187	3	saleis	saleis	PROPN
ijtc-695	187	4	,	,	PUNCT
ijtc-695	187	5	whilei	whilei	PROPN
ijtc-695	187	6	thei	thei	PROPN
ijtc-695	187	7	re	re	ADP
ijtc-695	187	8	imaining	imaine	VERB
ijtc-695	187	9	9	9	NUM
ijtc-695	187	10	%	%	NOUN
ijtc-695	187	11	is	be	AUX
ijtc-695	187	12	a	a	DET
ijtc-695	187	13	largei	largei	ADJ
ijtc-695	187	14	contribution	contribution	NOUN
ijtc-695	187	15	of	of	ADP
ijtc-695	187	16	influe	influe	ADJ
ijtc-695	187	17	ince	ince	NOUN
ijtc-695	188	1	i	i	PRON
ijtc-695	188	2	deirive	deirive	VERB
ijtc-695	188	3	i	i	PRON
ijtc-695	188	4	d	d	PROPN
ijtc-695	188	5	from	from	ADP
ijtc-695	188	6	othe	othe	PROPN
ijtc-695	188	7	ir	ir	PROPN
ijtc-695	188	8	factors	factor	NOUN
ijtc-695	188	9	not	not	PART
ijtc-695	188	10	e	e	VERB
ijtc-695	188	11	ixamineid	ixamineid	NOUN
ijtc-695	188	12	.	.	PUNCT
ijtc-695	189	1	thei	thei	PROPN
ijtc-695	189	2	re	re	PROPN
ijtc-695	190	1	iseiarche	iseiarche	PROPN
ijtc-695	190	2	ir	ir	PROPN
ijtc-695	190	3	also	also	ADV
ijtc-695	190	4	teisteid	teisteid	PROPN
ijtc-695	190	5	thei	thei	PROPN
ijtc-695	190	6	coeifficie	coeifficie	NOUN
ijtc-695	190	7	int	int	NOUN
ijtc-695	190	8	of	of	ADP
ijtc-695	190	9	de	de	PROPN
ijtc-695	190	10	ite	ite	PROPN
ijtc-695	190	11	irmination	irmination	NOUN
ijtc-695	190	12	partially	partially	ADV
ijtc-695	190	13	by	by	ADP
ijtc-695	190	14	using	use	VERB
ijtc-695	190	15	the	the	PRON
ijtc-695	190	16	i	i	PRON
ijtc-695	190	17	eiffe	eiffe	VERB
ijtc-695	190	18	ictive	ictive	ADJ
ijtc-695	191	1	i	i	PRON
ijtc-695	191	2	contribution	contribution	VERB
ijtc-695	191	3	valuei	valuei	NOUN
ijtc-695	191	4	which	which	PRON
ijtc-695	191	5	can	can	AUX
ijtc-695	191	6	bei	bei	NOUN
ijtc-695	191	7	found	find	VERB
ijtc-695	191	8	through	through	ADP
ijtc-695	191	9	multiplying	multiply	VERB
ijtc-695	191	10	thei	thei	PROPN
ijtc-695	191	11	standardize	standardize	NOUN
ijtc-695	191	12	i	i	PROPN
ijtc-695	191	13	d	d	PROPN
ijtc-695	191	14	coeifficieints	coeifficieint	NOUN
ijtc-695	191	15	beita	beita	NOUN
ijtc-695	191	16	by	by	ADP
ijtc-695	191	17	thei	thei	PROPN
ijtc-695	191	18	correilation	correilation	PROPN
ijtc-695	191	19	coeifficie	coeifficie	NOUN
ijtc-695	191	20	int	int	NOUN
ijtc-695	191	21	.	.	PUNCT
ijtc-695	192	1	the	the	DET
ijtc-695	192	2	i	i	PROPN
ijtc-695	192	3	re	re	VERB
ijtc-695	192	4	isults	isult	NOUN
ijtc-695	192	5	of	of	ADP
ijtc-695	192	6	thei	thei	PROPN
ijtc-695	192	7	calculation	calculation	NOUN
ijtc-695	192	8	will	will	AUX
ijtc-695	192	9	bei	bei	VERB
ijtc-695	192	10	preiseinte	preiseinte	NOUN
ijtc-695	193	1	i	i	PROPN
ijtc-695	193	2	d	d	PROPN
ijtc-695	193	3	in	in	ADP
ijtc-695	193	4	the	the	DET
ijtc-695	193	5	i	i	PROPN
ijtc-695	193	6	following	follow	VERB
ijtc-695	193	7	tablei	tablei	NOUN
ijtc-695	193	8	:	:	PUNCT
ijtc-695	193	9	table	table	NOUN
ijtc-695	193	10	12	12	NUM
ijtc-695	193	11	.	.	PUNCT
ijtc-695	194	1	partial	partial	ADJ
ijtc-695	194	2	deiteirmination	deiteirmination	PROPN
ijtc-695	194	3	coe	coe	PROPN
ijtc-695	194	4	ifficieint	ifficieint	PROPN
ijtc-695	194	5	mode	mode	PROPN
ijtc-695	194	6	il	il	PROPN
ijtc-695	194	7	standardizeid	standardizeid	PROPN
ijtc-695	194	8	coeifficie	coeifficie	VERB
ijtc-695	194	9	ints	int	NOUN
ijtc-695	194	10	corre	corre	X
ijtc-695	194	11	ilations	ilation	VERB
ijtc-695	194	12	partial	partial	ADJ
ijtc-695	194	13	coeifficie	coeifficie	NOUN
ijtc-695	194	14	int	int	NOUN
ijtc-695	194	15	of	of	ADP
ijtc-695	194	16	de	de	PROPN
ijtc-695	194	17	ite	ite	PROPN
ijtc-695	194	18	irmination	irmination	PROPN
ijtc-695	194	19	beita	beita	NOUN
ijtc-695	194	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	194	21	the	the	DET
ijtc-695	194	22	effects	effect	NOUN
ijtc-695	194	23	of	of	ADP
ijtc-695	194	24	production	production	NOUN
ijtc-695	194	25	cost	cost	NOUN
ijtc-695	194	26	and	and	CCONJ
ijtc-695	194	27	environmental	environmental	ADJ
ijtc-695	194	28	cost	cost	NOUN
ijtc-695	194	29	on	on	ADP
ijtc-695	194	30	sales	sale	NOUN
ijtc-695	194	31	darmaputri	darmaputri	ADJ
ijtc-695	194	32	,	,	PUNCT
ijtc-695	194	33	and	and	CCONJ
ijtc-695	194	34	siagian	siagian	ADJ
ijtc-695	194	35	176	176	NUM
ijtc-695	194	36	|	|	NOUN
ijtc-695	194	37	ilomata	ilomata	PROPN
ijtc-695	194	38	international	international	ADJ
ijtc-695	194	39	journal	journal	NOUN
ijtc-695	194	40	of	of	ADP
ijtc-695	194	41	tax	tax	PROPN
ijtc-695	194	42	&	&	CCONJ
ijtc-695	194	43	accounting	accounting	PROPN
ijtc-695	194	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-695	194	45	production	production	NOUN
ijtc-695	194	46	costs	cost	NOUN
ijtc-695	194	47	(	(	PUNCT
ijtc-695	194	48	x	x	X
ijtc-695	194	49	)	)	PUNCT
ijtc-695	194	50	1	1	NUM
ijtc-695	194	51	0.954	0.954	NUM
ijtc-695	194	52	0.954	0.954	NUM
ijtc-695	194	53	0.910116	0.910116	NUM
ijtc-695	195	1	e	e	ADP
ijtc-695	195	2	invironmeintal	invironmeintal	ADJ
ijtc-695	195	3	costs	cost	NOUN
ijtc-695	195	4	(	(	PUNCT
ijtc-695	195	5	x	x	X
ijtc-695	195	6	)	)	PUNCT
ijtc-695	195	7	2	2	NUM
ijtc-695	195	8	-0.015	-0.015	NUM
ijtc-695	195	9	-0.025	-0.025	VERB
ijtc-695	195	10	0.000375	0.000375	NUM
ijtc-695	195	11	total	total	ADJ
ijtc-695	195	12	eiffe	eiffe	NOUN
ijtc-695	195	13	ict	ict	PROPN
ijtc-695	195	14	0.910491	0.910491	NUM
ijtc-695	195	15	source	source	NOUN
ijtc-695	196	1	i	i	PRON
ijtc-695	196	2	:	:	PUNCT
ijtc-695	196	3	spss	spss	PROPN
ijtc-695	196	4	veirsion	veirsion	NOUN
ijtc-695	196	5	27	27	NUM
ijtc-695	196	6	proce	proce	PROPN
ijtc-695	196	7	isseid	isseid	ADJ
ijtc-695	196	8	data	datum	NOUN
ijtc-695	196	9	tablei	tablei	NOUN
ijtc-695	196	10	12	12	NUM
ijtc-695	196	11	provide	provide	NOUN
ijtc-695	196	12	is	be	AUX
ijtc-695	196	13	information	information	NOUN
ijtc-695	196	14	about	about	ADP
ijtc-695	196	15	the	the	DET
ijtc-695	196	16	i	i	PROPN
ijtc-695	196	17	amount	amount	NOUN
ijtc-695	196	18	of	of	ADP
ijtc-695	196	19	influe	influe	ADJ
ijtc-695	196	20	ince	ince	NOUN
ijtc-695	196	21	i	i	PRON
ijtc-695	196	22	contribution	contribution	NOUN
ijtc-695	196	23	give	give	VERB
ijtc-695	196	24	in	in	ADP
ijtc-695	196	25	by	by	ADP
ijtc-695	196	26	e	e	PROPN
ijtc-695	196	27	iach	iach	NOUN
ijtc-695	196	28	variablei	variablei	VERB
ijtc-695	196	29	partially	partially	ADV
ijtc-695	196	30	.	.	PUNCT
ijtc-695	197	1	sincei	sincei	NOUN
ijtc-695	197	2	production	production	NOUN
ijtc-695	197	3	costs	cost	NOUN
ijtc-695	197	4	is	be	AUX
ijtc-695	197	5	known	know	VERB
ijtc-695	197	6	to	to	PART
ijtc-695	197	7	have	have	VERB
ijtc-695	197	8	i	i	PRON
ijtc-695	197	9	an	an	DET
ijtc-695	197	10	e	e	NOUN
ijtc-695	197	11	iffe	iffe	PROPN
ijtc-695	197	12	ict	ict	PROPN
ijtc-695	197	13	of	of	ADP
ijtc-695	197	14	0.910116	0.910116	NUM
ijtc-695	197	15	on	on	ADP
ijtc-695	197	16	sale	sale	NOUN
ijtc-695	197	17	is	be	AUX
ijtc-695	197	18	and	and	CCONJ
ijtc-695	197	19	e	e	SCONJ
ijtc-695	197	20	invironmeintal	invironmeintal	ADJ
ijtc-695	197	21	costs	cost	NOUN
ijtc-695	197	22	is	be	AUX
ijtc-695	197	23	known	know	VERB
ijtc-695	197	24	to	to	PART
ijtc-695	197	25	have	have	VERB
ijtc-695	197	26	i	i	PRON
ijtc-695	197	27	an	an	DET
ijtc-695	197	28	impact	impact	NOUN
ijtc-695	197	29	of	of	ADP
ijtc-695	197	30	0.000375	0.000375	NUM
ijtc-695	197	31	on	on	ADP
ijtc-695	197	32	sale	sale	NOUN
ijtc-695	197	33	is	be	AUX
ijtc-695	197	34	,	,	PUNCT
ijtc-695	197	35	it	it	PRON
ijtc-695	197	36	is	be	AUX
ijtc-695	197	37	eivideint	eivideint	NOUN
ijtc-695	197	38	that	that	SCONJ
ijtc-695	197	39	production	production	NOUN
ijtc-695	197	40	costs	cost	NOUN
ijtc-695	197	41	is	be	AUX
ijtc-695	197	42	thei	thei	PROPN
ijtc-695	197	43	variablei	variablei	NOUN
ijtc-695	197	44	that	that	SCONJ
ijtc-695	197	45	de	de	PROPN
ijtc-695	197	46	iliveirs	iliveir	NOUN
ijtc-695	197	47	the	the	PRON
ijtc-695	197	48	i	i	PROPN
ijtc-695	197	49	most	most	ADV
ijtc-695	197	50	ove	ove	VERB
ijtc-695	197	51	irall	irall	NOUN
ijtc-695	197	52	contribution	contribution	NOUN
ijtc-695	197	53	of	of	ADP
ijtc-695	197	54	influe	influe	PROPN
ijtc-695	197	55	ince	ince	PROPN
ijtc-695	197	56	i.	i.	PROPN
ijtc-695	198	1	the	the	DET
ijtc-695	198	2	i	i	PROPN
ijtc-695	198	3	re	re	VERB
ijtc-695	198	4	isults	isult	NOUN
ijtc-695	198	5	of	of	ADP
ijtc-695	198	6	thei	thei	PROPN
ijtc-695	198	7	curreint	curreint	PROPN
ijtc-695	198	8	t	t	PROPN
ijtc-695	198	9	te	te	PROPN
ijtc-695	198	10	ist	ist	AUX
ijtc-695	198	11	corroborate	corroborate	VERB
ijtc-695	198	12	i	i	PRON
ijtc-695	198	13	thosei	thosei	ADJ
ijtc-695	198	14	of	of	ADP
ijtc-695	198	15	the	the	DET
ijtc-695	198	16	i	i	PROPN
ijtc-695	198	17	prior	prior	ADV
ijtc-695	198	18	one	one	NUM
ijtc-695	198	19	i	i	NOUN
ijtc-695	198	20	,	,	PUNCT
ijtc-695	198	21	proving	prove	VERB
ijtc-695	198	22	the	the	DET
ijtc-695	198	23	i	i	PROPN
ijtc-695	198	24	validity	validity	NOUN
ijtc-695	198	25	of	of	ADP
ijtc-695	198	26	thei	thei	PROPN
ijtc-695	198	27	the	the	DET
ijtc-695	198	28	iory	iory	NOUN
ijtc-695	198	29	.	.	PUNCT
ijtc-695	199	1	discussion	discussion	NOUN
ijtc-695	199	2	effect	effect	NOUN
ijtc-695	199	3	of	of	ADP
ijtc-695	199	4	production	production	NOUN
ijtc-695	199	5	costs	cost	NOUN
ijtc-695	199	6	on	on	ADP
ijtc-695	199	7	sales	sale	NOUN
ijtc-695	199	8	de	de	X
ijtc-695	199	9	ipeinding	ipeinde	VERB
ijtc-695	199	10	on	on	ADP
ijtc-695	199	11	the	the	DET
ijtc-695	199	12	i	i	PROPN
ijtc-695	199	13	findings	finding	NOUN
ijtc-695	199	14	of	of	ADP
ijtc-695	199	15	thei	thei	PROPN
ijtc-695	199	16	te	te	PROPN
ijtc-695	199	17	ists	ist	NOUN
ijtc-695	199	18	of	of	ADP
ijtc-695	199	19	hypotheiseis	hypotheiseis	PROPN
ijtc-695	199	20	,	,	PUNCT
ijtc-695	199	21	thei	thei	PROPN
ijtc-695	199	22	conclusion	conclusion	NOUN
ijtc-695	199	23	that	that	PRON
ijtc-695	199	24	can	can	AUX
ijtc-695	199	25	bei	bei	NOUN
ijtc-695	199	26	drawn	draw	VERB
ijtc-695	199	27	is	be	AUX
ijtc-695	199	28	that	that	SCONJ
ijtc-695	199	29	production	production	NOUN
ijtc-695	199	30	costs	cost	NOUN
ijtc-695	199	31	havei	havei	VERB
ijtc-695	199	32	a	a	DET
ijtc-695	199	33	significant	significant	ADJ
ijtc-695	199	34	eiffe	eiffe	NOUN
ijtc-695	199	35	ict	ict	PROPN
ijtc-695	199	36	on	on	ADP
ijtc-695	199	37	saleis	saleis	PROPN
ijtc-695	199	38	.	.	PUNCT
ijtc-695	200	1	wheire	wheire	PROPN
ijtc-695	201	1	i	i	PRON
ijtc-695	201	2	thei	thei	PROPN
ijtc-695	201	3	highe	highe	PROPN
ijtc-695	201	4	ir	ir	PROPN
ijtc-695	201	5	the	the	DET
ijtc-695	201	6	i	i	PROPN
ijtc-695	201	7	production	production	NOUN
ijtc-695	201	8	cost	cost	NOUN
ijtc-695	201	9	,	,	PUNCT
ijtc-695	201	10	the	the	DET
ijtc-695	201	11	i	i	PROPN
ijtc-695	201	12	impact	impact	NOUN
ijtc-695	201	13	on	on	ADP
ijtc-695	201	14	increiasing	increiase	VERB
ijtc-695	201	15	saleis	saleis	NOUN
ijtc-695	201	16	.	.	PUNCT
ijtc-695	202	1	this	this	DET
ijtc-695	202	2	stateime	stateime	ADJ
ijtc-695	202	3	int	int	NOUN
ijtc-695	202	4	can	can	AUX
ijtc-695	202	5	bei	bei	VERB
ijtc-695	202	6	prove	prove	VERB
ijtc-695	202	7	in	in	ADP
ijtc-695	202	8	by	by	ADP
ijtc-695	202	9	thei	thei	PROPN
ijtc-695	202	10	partial	partial	PROPN
ijtc-695	202	11	t	t	PROPN
ijtc-695	202	12	te	te	PROPN
ijtc-695	202	13	ist	ist	PROPN
ijtc-695	202	14	re	re	PUNCT
ijtc-695	202	15	isults	isult	NOUN
ijtc-695	202	16	wheire	wheire	PROPN
ijtc-695	202	17	i	i	PRON
ijtc-695	202	18	thei	thei	PROPN
ijtc-695	202	19	t	t	PROPN
ijtc-695	202	20	valuei	valuei	PROPN
ijtc-695	202	21	obtaine	obtaine	NOUN
ijtc-695	203	1	i	i	PROPN
ijtc-695	203	2	d	d	PROPN
ijtc-695	203	3	is	be	AUX
ijtc-695	203	4	19.304	19.304	NUM
ijtc-695	203	5	which	which	PRON
ijtc-695	203	6	is	be	AUX
ijtc-695	203	7	greiateir	greiateir	ADJ
ijtc-695	203	8	than	than	ADP
ijtc-695	203	9	ttable	ttable	ADJ
ijtc-695	203	10	i	i	PRON
ijtc-695	203	11	2.021	2.021	NUM
ijtc-695	203	12	.	.	PUNCT
ijtc-695	204	1	this	this	DET
ijtc-695	204	2	hypotheisis	hypotheisis	NOUN
ijtc-695	204	3	is	be	AUX
ijtc-695	204	4	of	of	ADP
ijtc-695	204	5	coursei	coursei	NOUN
ijtc-695	204	6	also	also	ADV
ijtc-695	204	7	supporteid	supporteid	VERB
ijtc-695	204	8	by	by	ADP
ijtc-695	204	9	thei	thei	PROPN
ijtc-695	204	10	re	re	PROPN
ijtc-695	204	11	isults	isult	NOUN
ijtc-695	204	12	of	of	ADP
ijtc-695	204	13	thei	thei	PROPN
ijtc-695	204	14	coe	coe	PROPN
ijtc-695	204	15	ifficieint	ifficieint	PROPN
ijtc-695	204	16	of	of	ADP
ijtc-695	204	17	de	de	PROPN
ijtc-695	204	18	ite	ite	PROPN
ijtc-695	204	19	irmination	irmination	PROPN
ijtc-695	204	20	te	te	PROPN
ijtc-695	204	21	ist	ist	PROPN
ijtc-695	204	22	,	,	PUNCT
ijtc-695	204	23	wheire	wheire	NOUN
ijtc-695	205	1	i	i	PRON
ijtc-695	205	2	production	production	NOUN
ijtc-695	205	3	costs	cost	NOUN
ijtc-695	205	4	contribute	contribute	VERB
ijtc-695	205	5	i	i	PRON
ijtc-695	205	6	91.05	91.05	NUM
ijtc-695	205	7	%	%	NOUN
ijtc-695	205	8	of	of	ADP
ijtc-695	205	9	the	the	PRON
ijtc-695	205	10	i	i	PROPN
ijtc-695	205	11	influe	influe	VERB
ijtc-695	205	12	ince	ince	PROPN
ijtc-695	206	1	i	i	PRON
ijtc-695	206	2	on	on	ADP
ijtc-695	206	3	sale	sale	NOUN
ijtc-695	206	4	is	be	AUX
ijtc-695	206	5	.	.	PUNCT
ijtc-695	207	1	all	all	DET
ijtc-695	207	2	e	e	PROPN
ijtc-695	207	3	iight	iight	PROPN
ijtc-695	207	4	companieis	companieis	PROPN
ijtc-695	207	5	listeid	listeid	NOUN
ijtc-695	207	6	on	on	ADP
ijtc-695	207	7	the	the	DET
ijtc-695	207	8	i	i	PROPN
ijtc-695	207	9	indone	indone	PROPN
ijtc-695	207	10	isia	isia	PROPN
ijtc-695	207	11	stock	stock	NOUN
ijtc-695	207	12	e	e	PROPN
ijtc-695	207	13	ixchangei	ixchangei	AUX
ijtc-695	207	14	have	have	VERB
ijtc-695	207	15	i	i	PRON
ijtc-695	207	16	high	high	ADJ
ijtc-695	207	17	production	production	NOUN
ijtc-695	207	18	costs	cost	NOUN
ijtc-695	207	19	duei	duei	PROPN
ijtc-695	207	20	to	to	ADP
ijtc-695	207	21	high	high	ADJ
ijtc-695	207	22	production	production	NOUN
ijtc-695	207	23	volumeis	volumeis	NOUN
ijtc-695	207	24	as	as	ADP
ijtc-695	207	25	a	a	DET
ijtc-695	207	26	contributing	contribute	VERB
ijtc-695	207	27	factor	factor	NOUN
ijtc-695	207	28	.	.	PUNCT
ijtc-695	208	1	with	with	ADP
ijtc-695	208	2	a	a	DET
ijtc-695	208	3	high	high	ADJ
ijtc-695	208	4	production	production	NOUN
ijtc-695	208	5	volume	volume	NOUN
ijtc-695	208	6	i	i	PRON
ijtc-695	208	7	,	,	PUNCT
ijtc-695	208	8	this	this	DET
ijtc-695	208	9	meians	meian	NOUN
ijtc-695	208	10	that	that	PRON
ijtc-695	208	11	consumeir	consumeir	PROPN
ijtc-695	208	12	de	de	X
ijtc-695	208	13	imand	imand	PROPN
ijtc-695	208	14	is	be	AUX
ijtc-695	208	15	high	high	ADJ
ijtc-695	208	16	.	.	PUNCT
ijtc-695	209	1	in	in	ADP
ijtc-695	209	2	othe	othe	PROPN
ijtc-695	209	3	ir	ir	PROPN
ijtc-695	209	4	words	word	NOUN
ijtc-695	209	5	,	,	PUNCT
ijtc-695	209	6	the	the	DET
ijtc-695	209	7	i	i	PROPN
ijtc-695	209	8	company	company	NOUN
ijtc-695	209	9	's	's	PART
ijtc-695	209	10	saleis	saleis	NOUN
ijtc-695	209	11	will	will	AUX
ijtc-695	209	12	bei	bei	VERB
ijtc-695	209	13	high	high	ADV
ijtc-695	209	14	as	as	ADP
ijtc-695	209	15	weill	weill	PROPN
ijtc-695	209	16	.	.	PUNCT
ijtc-695	210	1	theisei	theisei	PROPN
ijtc-695	210	2	findings	finding	NOUN
ijtc-695	210	3	corroborate	corroborate	VERB
ijtc-695	210	4	i	i	PRON
ijtc-695	210	5	thosei	thosei	ADJ
ijtc-695	210	6	of	of	ADP
ijtc-695	210	7	(	(	PUNCT
ijtc-695	210	8	dzakiyyah	dzakiyyah	PROPN
ijtc-695	210	9	et	et	PROPN
ijtc-695	210	10	al	al	PROPN
ijtc-695	210	11	.	.	PROPN
ijtc-695	210	12	,	,	PUNCT
ijtc-695	210	13	2022	2022	NUM
ijtc-695	210	14	)	)	PUNCT
ijtc-695	210	15	,	,	PUNCT
ijtc-695	210	16	who	who	PRON
ijtc-695	210	17	found	find	VERB
ijtc-695	210	18	that	that	SCONJ
ijtc-695	210	19	raising	raise	VERB
ijtc-695	210	20	manufacturing	manufacturing	NOUN
ijtc-695	210	21	costs	cost	NOUN
ijtc-695	210	22	had	have	VERB
ijtc-695	210	23	a	a	DET
ijtc-695	210	24	favorablei	favorablei	NOUN
ijtc-695	210	25	and	and	CCONJ
ijtc-695	210	26	significant	significant	ADJ
ijtc-695	210	27	impact	impact	NOUN
ijtc-695	210	28	on	on	ADP
ijtc-695	210	29	saleis	saleis	NOUN
ijtc-695	210	30	.	.	PUNCT
ijtc-695	211	1	the	the	DET
ijtc-695	211	2	effect	effect	NOUN
ijtc-695	211	3	of	of	ADP
ijtc-695	211	4	environmental	environmental	ADJ
ijtc-695	211	5	costs	cost	NOUN
ijtc-695	211	6	on	on	ADP
ijtc-695	211	7	sales	sale	NOUN
ijtc-695	211	8	using	use	VERB
ijtc-695	211	9	a	a	DET
ijtc-695	211	10	partial	partial	ADJ
ijtc-695	211	11	t	t	NOUN
ijtc-695	211	12	teist	teist	NOUN
ijtc-695	211	13	,	,	PUNCT
ijtc-695	211	14	wei	wei	PROPN
ijtc-695	211	15	find	find	VERB
ijtc-695	211	16	that	that	SCONJ
ijtc-695	211	17	e	e	PROPN
ijtc-695	211	18	invironme	invironme	VERB
ijtc-695	211	19	intal	intal	PROPN
ijtc-695	211	20	e	e	PROPN
ijtc-695	211	21	ixpeinseis	ixpeinseis	PROPN
ijtc-695	211	22	do	do	AUX
ijtc-695	211	23	not	not	PART
ijtc-695	211	24	significantly	significantly	ADV
ijtc-695	211	25	affe	affe	VERB
ijtc-695	211	26	ict	ict	PROPN
ijtc-695	211	27	reive	reive	PROPN
ijtc-695	211	28	inue	inue	NOUN
ijtc-695	211	29	i	i	PRON
ijtc-695	211	30	,	,	PUNCT
ijtc-695	211	31	sincei	sincei	PROPN
ijtc-695	211	32	thei	thei	PROPN
ijtc-695	211	33	t	t	PROPN
ijtc-695	211	34	valuei	valuei	PROPN
ijtc-695	211	35	of	of	ADP
ijtc-695	211	36	-0.157	-0.157	PROPN
ijtc-695	211	37	is	be	AUX
ijtc-695	211	38	leiss	leiss	ADJ
ijtc-695	211	39	than	than	ADP
ijtc-695	211	40	thei	thei	PROPN
ijtc-695	211	41	ttablei	ttablei	PROPN
ijtc-695	211	42	valuei	valuei	PROPN
ijtc-695	211	43	of	of	ADP
ijtc-695	211	44	2.021	2.021	NUM
ijtc-695	211	45	at	at	ADP
ijtc-695	211	46	a	a	DET
ijtc-695	211	47	significance	significance	NOUN
ijtc-695	211	48	i	i	PRON
ijtc-695	211	49	thre	thre	VERB
ijtc-695	211	50	ishold	ishold	ADJ
ijtc-695	211	51	of	of	ADP
ijtc-695	211	52	0.876	0.876	NUM
ijtc-695	211	53	>	>	X
ijtc-695	211	54	0.050	0.050	NUM
ijtc-695	211	55	.	.	PUNCT
ijtc-695	212	1	this	this	DET
ijtc-695	212	2	reimark	reimark	NOUN
ijtc-695	212	3	shows	show	VERB
ijtc-695	212	4	how	how	SCONJ
ijtc-695	212	5	an	an	DET
ijtc-695	212	6	increiasei	increiasei	NOUN
ijtc-695	212	7	in	in	ADP
ijtc-695	212	8	thei	thei	PROPN
ijtc-695	212	9	company	company	NOUN
ijtc-695	212	10	's	's	PART
ijtc-695	212	11	einvironme	einvironme	ADJ
ijtc-695	212	12	intal	intal	PROPN
ijtc-695	212	13	e	e	PROPN
ijtc-695	212	14	ixpe	ixpe	NOUN
ijtc-695	212	15	inditure	inditure	NOUN
ijtc-695	212	16	is	be	AUX
ijtc-695	212	17	may	may	AUX
ijtc-695	212	18	not	not	PART
ijtc-695	212	19	automatically	automatically	ADV
ijtc-695	212	20	translatei	translatei	VERB
ijtc-695	212	21	into	into	ADP
ijtc-695	212	22	higheir	higheir	PRON
ijtc-695	212	23	saleis	saleis	PROPN
ijtc-695	212	24	for	for	ADP
ijtc-695	212	25	the	the	DET
ijtc-695	212	26	i	i	PROPN
ijtc-695	212	27	busine	busine	PROPN
ijtc-695	212	28	iss	iss	PROPN
ijtc-695	212	29	.	.	PUNCT
ijtc-695	213	1	thei	thei	PROPN
ijtc-695	213	2	re	re	PROPN
ijtc-695	213	3	iason	iason	PROPN
ijtc-695	213	4	for	for	ADP
ijtc-695	213	5	this	this	PRON
ijtc-695	213	6	to	to	ADP
ijtc-695	213	7	happe	happe	VERB
ijtc-695	213	8	in	in	ADP
ijtc-695	213	9	is	be	AUX
ijtc-695	213	10	that	that	SCONJ
ijtc-695	213	11	the	the	DET
ijtc-695	213	12	i	i	PROPN
ijtc-695	213	13	e	e	PROPN
ijtc-695	213	14	iight	iight	PROPN
ijtc-695	213	15	companieis	companieis	PROPN
ijtc-695	213	16	listeid	listeid	NOUN
ijtc-695	213	17	on	on	ADP
ijtc-695	213	18	the	the	DET
ijtc-695	213	19	i	i	PROPN
ijtc-695	213	20	indone	indone	PROPN
ijtc-695	213	21	isia	isia	NOUN
ijtc-695	213	22	stock	stock	NOUN
ijtc-695	213	23	eixchangei	eixchangei	ADJ
ijtc-695	213	24	allocatei	allocatei	NOUN
ijtc-695	213	25	more	more	ADV
ijtc-695	213	26	i	i	PRON
ijtc-695	213	27	of	of	ADP
ijtc-695	213	28	the	the	DET
ijtc-695	213	29	iir	iir	PROPN
ijtc-695	213	30	e	e	PROPN
ijtc-695	213	31	invironmeintal	invironmeintal	ADJ
ijtc-695	213	32	costs	cost	NOUN
ijtc-695	213	33	to	to	ADP
ijtc-695	213	34	csr	csr	NOUN
ijtc-695	213	35	programs	program	NOUN
ijtc-695	213	36	,	,	PUNCT
ijtc-695	213	37	which	which	PRON
ijtc-695	213	38	are	be	AUX
ijtc-695	213	39	i	i	PRON
ijtc-695	213	40	aimeid	aimeid	VERB
ijtc-695	213	41	more	more	ADJ
ijtc-695	213	42	i	i	PRON
ijtc-695	213	43	at	at	ADP
ijtc-695	213	44	incre	incre	NOUN
ijtc-695	213	45	iasing	iase	VERB
ijtc-695	213	46	company	company	NOUN
ijtc-695	213	47	valuei	valuei	NOUN
ijtc-695	213	48	and	and	CCONJ
ijtc-695	213	49	peirformancei	peirformancei	NOUN
ijtc-695	213	50	.	.	PUNCT
ijtc-695	214	1	that	that	PRON
ijtc-695	214	2	is	be	AUX
ijtc-695	214	3	why	why	SCONJ
ijtc-695	214	4	this	this	DET
ijtc-695	214	5	study	study	NOUN
ijtc-695	214	6	has	have	AUX
ijtc-695	214	7	not	not	PART
ijtc-695	214	8	be	be	AUX
ijtc-695	214	9	ie	ie	ADV
ijtc-695	214	10	in	in	ADP
ijtc-695	214	11	ablei	ablei	NOUN
ijtc-695	214	12	to	to	PART
ijtc-695	214	13	prove	prove	VERB
ijtc-695	214	14	i	i	PRON
ijtc-695	214	15	a	a	DET
ijtc-695	214	16	significant	significant	ADJ
ijtc-695	214	17	influe	influe	ADJ
ijtc-695	214	18	incei	incei	NOUN
ijtc-695	214	19	be	be	AUX
ijtc-695	214	20	itweie	itweie	VERB
ijtc-695	214	21	in	in	ADP
ijtc-695	214	22	e	e	PROPN
ijtc-695	214	23	invironme	invironme	VERB
ijtc-695	214	24	intal	intal	ADJ
ijtc-695	214	25	costs	cost	NOUN
ijtc-695	214	26	and	and	CCONJ
ijtc-695	214	27	saleis	saleis	NOUN
ijtc-695	214	28	partially	partially	ADV
ijtc-695	214	29	.	.	PUNCT
ijtc-695	215	1	the	the	DET
ijtc-695	215	2	effect	effect	NOUN
ijtc-695	215	3	of	of	ADP
ijtc-695	215	4	production	production	NOUN
ijtc-695	215	5	costs	cost	NOUN
ijtc-695	215	6	and	and	CCONJ
ijtc-695	215	7	environmental	environmental	ADJ
ijtc-695	215	8	costs	cost	NOUN
ijtc-695	215	9	on	on	ADP
ijtc-695	215	10	sales	sale	NOUN
ijtc-695	215	11	simultaneously	simultaneously	ADV
ijtc-695	215	12	hypothe	hypothe	DET
ijtc-695	215	13	isis	isis	NOUN
ijtc-695	215	14	teisting	teisting	NOUN
ijtc-695	215	15	was	be	AUX
ijtc-695	215	16	peirforme	peirforme	VERB
ijtc-695	215	17	i	i	PRON
ijtc-695	215	18	d	d	PROPN
ijtc-695	215	19	using	use	VERB
ijtc-695	215	20	the	the	DET
ijtc-695	215	21	i	i	PROPN
ijtc-695	215	22	f	f	PROPN
ijtc-695	215	23	teist	teist	NOUN
ijtc-695	215	24	and	and	CCONJ
ijtc-695	215	25	the	the	DET
ijtc-695	215	26	i	i	PRON
ijtc-695	215	27	coeifficie	coeifficie	VERB
ijtc-695	215	28	int	int	NOUN
ijtc-695	215	29	of	of	ADP
ijtc-695	215	30	de	de	PROPN
ijtc-695	215	31	ite	ite	PROPN
ijtc-695	215	32	irmination	irmination	PROPN
ijtc-695	215	33	,	,	PUNCT
ijtc-695	215	34	thei	thei	PROPN
ijtc-695	215	35	e	e	PROPN
ijtc-695	215	36	iffe	iffe	PROPN
ijtc-695	215	37	ict	ict	PROPN
ijtc-695	215	38	of	of	ADP
ijtc-695	215	39	production	production	NOUN
ijtc-695	215	40	costs	cost	NOUN
ijtc-695	215	41	and	and	CCONJ
ijtc-695	215	42	einvironmeintal	einvironmeintal	ADJ
ijtc-695	215	43	costs	cost	NOUN
ijtc-695	215	44	on	on	ADP
ijtc-695	215	45	saleis	saleis	NOUN
ijtc-695	215	46	from	from	ADP
ijtc-695	215	47	ftablei	ftablei	PROPN
ijtc-695	215	48	is	be	AUX
ijtc-695	215	49	(	(	PUNCT
ijtc-695	215	50	181.75	181.75	NUM
ijtc-695	215	51	>	>	X
ijtc-695	215	52	3.23	3.23	NUM
ijtc-695	215	53	)	)	PUNCT
ijtc-695	215	54	.	.	PUNCT
ijtc-695	216	1	thei	thei	PROPN
ijtc-695	216	2	significancei	significancei	PROPN
ijtc-695	216	3	le	le	X
ijtc-695	216	4	iveil	iveil	PROPN
ijtc-695	216	5	of	of	ADP
ijtc-695	216	6	0.000	0.000	NUM
ijtc-695	216	7	<	<	NOUN
ijtc-695	216	8	0.050	0.050	NUM
ijtc-695	216	9	and	and	CCONJ
ijtc-695	216	10	the	the	DET
ijtc-695	216	11	i	i	PROPN
ijtc-695	216	12	coeifficieint	coeifficieint	NOUN
ijtc-695	216	13	of	of	ADP
ijtc-695	216	14	de	de	X
ijtc-695	216	15	iteirmination	iteirmination	NOUN
ijtc-695	216	16	of	of	ADP
ijtc-695	216	17	0.9105	0.9105	NUM
ijtc-695	216	18	show	show	VERB
ijtc-695	216	19	that	that	SCONJ
ijtc-695	216	20	production	production	NOUN
ijtc-695	216	21	costs	cost	NOUN
ijtc-695	216	22	and	and	CCONJ
ijtc-695	216	23	einvironmeintal	einvironmeintal	ADJ
ijtc-695	216	24	costs	cost	NOUN
ijtc-695	216	25	consideirably	consideirably	ADV
ijtc-695	216	26	affeict	affeict	PROPN
ijtc-695	216	27	saleis	saleis	PROPN
ijtc-695	216	28	.	.	PUNCT
ijtc-695	217	1	thei	thei	PROPN
ijtc-695	217	2	re	re	ADP
ijtc-695	217	3	imaining	imaine	VERB
ijtc-695	217	4	8.9	8.9	NUM
ijtc-695	217	5	%	%	NOUN
ijtc-695	217	6	is	be	AUX
ijtc-695	217	7	attributable	attributable	ADJ
ijtc-695	217	8	i	i	PRON
ijtc-695	217	9	to	to	ADP
ijtc-695	217	10	a	a	DET
ijtc-695	217	11	factor	factor	NOUN
ijtc-695	217	12	not	not	PART
ijtc-695	217	13	inve	inve	VERB
ijtc-695	217	14	istigateid	istigateid	PROPN
ijtc-695	217	15	in	in	ADP
ijtc-695	217	16	this	this	DET
ijtc-695	217	17	study	study	NOUN
ijtc-695	217	18	.	.	PUNCT
ijtc-695	218	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	218	2	the	the	DET
ijtc-695	218	3	effects	effect	NOUN
ijtc-695	218	4	of	of	ADP
ijtc-695	218	5	production	production	NOUN
ijtc-695	218	6	cost	cost	NOUN
ijtc-695	218	7	and	and	CCONJ
ijtc-695	218	8	environmental	environmental	ADJ
ijtc-695	218	9	cost	cost	NOUN
ijtc-695	218	10	on	on	ADP
ijtc-695	218	11	sales	sale	NOUN
ijtc-695	218	12	darmaputri	darmaputri	ADJ
ijtc-695	218	13	,	,	PUNCT
ijtc-695	218	14	and	and	CCONJ
ijtc-695	218	15	siagian	siagian	ADJ
ijtc-695	218	16	177	177	NUM
ijtc-695	218	17	|	|	ADV
ijtc-695	218	18	ilomata	ilomata	NOUN
ijtc-695	218	19	international	international	ADJ
ijtc-695	218	20	journal	journal	NOUN
ijtc-695	218	21	of	of	ADP
ijtc-695	218	22	tax	tax	PROPN
ijtc-695	218	23	&	&	CCONJ
ijtc-695	218	24	accounting	account	VERB
ijtc-695	218	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	218	26	this	this	DET
ijtc-695	218	27	happeins	happein	NOUN
ijtc-695	218	28	beicausei	beicausei	ADJ
ijtc-695	218	29	production	production	NOUN
ijtc-695	218	30	costs	cost	NOUN
ijtc-695	218	31	and	and	CCONJ
ijtc-695	218	32	einvironmeintal	einvironmeintal	ADJ
ijtc-695	218	33	costs	cost	NOUN
ijtc-695	218	34	arei	arei	ADV
ijtc-695	218	35	inte	inte	VERB
ijtc-695	218	36	irconne	irconne	NOUN
ijtc-695	218	37	icteid	icteid	PROPN
ijtc-695	218	38	with	with	ADP
ijtc-695	218	39	onei	onei	PROPN
ijtc-695	218	40	anotheir	anotheir	ADJ
ijtc-695	218	41	,	,	PUNCT
ijtc-695	218	42	so	so	SCONJ
ijtc-695	218	43	that	that	SCONJ
ijtc-695	218	44	saleis	saleis	PROPN
ijtc-695	218	45	will	will	AUX
ijtc-695	218	46	increiasei	increiasei	VERB
ijtc-695	218	47	,	,	PUNCT
ijtc-695	218	48	and	and	CCONJ
ijtc-695	218	49	if	if	SCONJ
ijtc-695	218	50	saleis	saleis	PROPN
ijtc-695	218	51	continuei	continuei	PROPN
ijtc-695	218	52	to	to	PART
ijtc-695	218	53	incre	incre	VERB
ijtc-695	218	54	iasei	iasei	ADJ
ijtc-695	218	55	,	,	PUNCT
ijtc-695	218	56	production	production	NOUN
ijtc-695	218	57	costs	cost	NOUN
ijtc-695	218	58	and	and	CCONJ
ijtc-695	218	59	e	e	NOUN
ijtc-695	218	60	invironmeintal	invironmeintal	ADJ
ijtc-695	218	61	costs	cost	NOUN
ijtc-695	218	62	will	will	AUX
ijtc-695	218	63	also	also	ADV
ijtc-695	218	64	increiasei	increiasei	VERB
ijtc-695	218	65	.	.	PUNCT
ijtc-695	219	1	anotheir	anotheir	ADJ
ijtc-695	219	2	factor	factor	NOUN
ijtc-695	219	3	that	that	PRON
ijtc-695	219	4	causeis	causeis	VERB
ijtc-695	219	5	this	this	PRON
ijtc-695	219	6	to	to	ADP
ijtc-695	219	7	happein	happein	NOUN
ijtc-695	219	8	is	be	AUX
ijtc-695	219	9	that	that	SCONJ
ijtc-695	219	10	thei	thei	PROPN
ijtc-695	219	11	e	e	PROPN
ijtc-695	219	12	iight	iight	PROPN
ijtc-695	219	13	companieis	companieis	PROPN
ijtc-695	219	14	listeid	listeid	NOUN
ijtc-695	219	15	on	on	ADP
ijtc-695	219	16	thei	thei	PROPN
ijtc-695	219	17	indone	indone	PROPN
ijtc-695	219	18	isia	isia	PROPN
ijtc-695	219	19	stock	stock	NOUN
ijtc-695	219	20	e	e	PROPN
ijtc-695	219	21	ixchangei	ixchangei	PROPN
ijtc-695	219	22	combine	combine	VERB
ijtc-695	219	23	i	i	PROPN
ijtc-695	219	24	thei	thei	PROPN
ijtc-695	219	25	allocation	allocation	NOUN
ijtc-695	219	26	of	of	ADP
ijtc-695	219	27	production	production	NOUN
ijtc-695	219	28	costs	cost	NOUN
ijtc-695	219	29	and	and	CCONJ
ijtc-695	219	30	e	e	AUX
ijtc-695	219	31	invironme	invironme	VERB
ijtc-695	219	32	intal	intal	ADJ
ijtc-695	219	33	costs	cost	NOUN
ijtc-695	219	34	to	to	ADP
ijtc-695	219	35	beine	beine	NOUN
ijtc-695	219	36	ifit	ifit	NOUN
ijtc-695	219	37	from	from	ADP
ijtc-695	219	38	theiir	theiir	PROPN
ijtc-695	219	39	saleis	saleis	PROPN
ijtc-695	219	40	.	.	PUNCT
ijtc-695	220	1	it	it	PRON
ijtc-695	220	2	can	can	AUX
ijtc-695	220	3	be	be	AUX
ijtc-695	220	4	i	i	PRON
ijtc-695	220	5	se	se	X
ijtc-695	220	6	ie	ie	X
ijtc-695	220	7	in	in	ADP
ijtc-695	220	8	in	in	ADP
ijtc-695	220	9	how	how	SCONJ
ijtc-695	220	10	the	the	DET
ijtc-695	220	11	i	i	PROPN
ijtc-695	220	12	companieis	companieis	NOUN
ijtc-695	220	13	produce	produce	VERB
ijtc-695	220	14	i	i	PROPN
ijtc-695	220	15	theiir	theiir	NOUN
ijtc-695	220	16	products	product	NOUN
ijtc-695	220	17	.	.	PUNCT
ijtc-695	221	1	if	if	SCONJ
ijtc-695	221	2	production	production	NOUN
ijtc-695	221	3	costs	cost	NOUN
ijtc-695	221	4	incre	incre	VERB
ijtc-695	221	5	iasei	iasei	ADJ
ijtc-695	221	6	,	,	PUNCT
ijtc-695	221	7	the	the	DET
ijtc-695	221	8	i	i	PROPN
ijtc-695	221	9	production	production	NOUN
ijtc-695	221	10	volume	volume	NOUN
ijtc-695	221	11	i	i	PRON
ijtc-695	221	12	increiaseis	increiaseis	VERB
ijtc-695	221	13	which	which	PRON
ijtc-695	221	14	can	can	AUX
ijtc-695	221	15	cause	cause	VERB
ijtc-695	221	16	i	i	PRON
ijtc-695	221	17	thei	thei	PROPN
ijtc-695	221	18	numbe	numbe	INTJ
ijtc-695	221	19	ir	ir	PROPN
ijtc-695	221	20	of	of	ADP
ijtc-695	221	21	sale	sale	NOUN
ijtc-695	221	22	is	be	AUX
ijtc-695	221	23	to	to	PART
ijtc-695	221	24	incre	incre	VERB
ijtc-695	221	25	iasei	iasei	ADJ
ijtc-695	221	26	.	.	PUNCT
ijtc-695	222	1	howe	howe	PROPN
ijtc-695	222	2	iveir	iveir	PROPN
ijtc-695	222	3	,	,	PUNCT
ijtc-695	222	4	whe	whe	VERB
ijtc-695	222	5	in	in	ADP
ijtc-695	222	6	production	production	NOUN
ijtc-695	222	7	volumei	volumei	NOUN
ijtc-695	222	8	increiaseis	increiaseis	NOUN
ijtc-695	222	9	,	,	PUNCT
ijtc-695	222	10	companieis	companieis	PROPN
ijtc-695	222	11	arei	arei	ADV
ijtc-695	222	12	re	re	VERB
ijtc-695	222	13	isponsiblei	isponsiblei	VERB
ijtc-695	222	14	for	for	ADP
ijtc-695	222	15	carrying	carry	VERB
ijtc-695	222	16	out	out	ADP
ijtc-695	222	17	einvironme	einvironme	ADJ
ijtc-695	222	18	intal	intal	ADJ
ijtc-695	222	19	manageime	manageime	NOUN
ijtc-695	222	20	int	int	NOUN
ijtc-695	222	21	in	in	ADP
ijtc-695	222	22	ordeir	ordeir	NOUN
ijtc-695	222	23	to	to	PART
ijtc-695	222	24	avoid	avoid	VERB
ijtc-695	222	25	einvironme	einvironme	ADJ
ijtc-695	222	26	intal	intal	ADJ
ijtc-695	222	27	proble	proble	ADJ
ijtc-695	222	28	ims	im	NOUN
ijtc-695	222	29	.	.	PUNCT
ijtc-695	223	1	this	this	PRON
ijtc-695	223	2	can	can	AUX
ijtc-695	223	3	be	be	AUX
ijtc-695	223	4	i	i	PRON
ijtc-695	223	5	achie	achie	NOUN
ijtc-695	223	6	iveid	iveid	NOUN
ijtc-695	223	7	by	by	ADP
ijtc-695	223	8	allocating	allocate	VERB
ijtc-695	223	9	e	e	NOUN
ijtc-695	223	10	invironmeintal	invironmeintal	ADJ
ijtc-695	223	11	costs	cost	NOUN
ijtc-695	223	12	.	.	PUNCT
ijtc-695	224	1	conclusion	conclusion	NOUN
ijtc-695	224	2	this	this	DET
ijtc-695	224	3	reiseiarch	reiseiarch	NOUN
ijtc-695	224	4	shows	show	VERB
ijtc-695	224	5	that	that	SCONJ
ijtc-695	224	6	companie	companie	PROPN
ijtc-695	224	7	is	be	AUX
ijtc-695	224	8	should	should	AUX
ijtc-695	224	9	pay	pay	VERB
ijtc-695	224	10	atte	atte	NOUN
ijtc-695	224	11	intion	intion	NOUN
ijtc-695	224	12	to	to	ADP
ijtc-695	224	13	the	the	DET
ijtc-695	224	14	i	i	PROPN
ijtc-695	224	15	allocation	allocation	NOUN
ijtc-695	224	16	of	of	ADP
ijtc-695	224	17	the	the	DET
ijtc-695	224	18	iir	iir	PROPN
ijtc-695	224	19	production	production	NOUN
ijtc-695	224	20	costs	cost	NOUN
ijtc-695	224	21	and	and	CCONJ
ijtc-695	224	22	einvironme	einvironme	ADJ
ijtc-695	224	23	intal	intal	ADJ
ijtc-695	224	24	costs	cost	NOUN
ijtc-695	224	25	.	.	PUNCT
ijtc-695	225	1	although	although	SCONJ
ijtc-695	225	2	in	in	ADP
ijtc-695	225	3	this	this	DET
ijtc-695	225	4	study	study	NOUN
ijtc-695	225	5	the	the	DET
ijtc-695	225	6	ire	ire	NOUN
ijtc-695	226	1	i	i	PRON
ijtc-695	226	2	was	be	AUX
ijtc-695	226	3	no	no	DET
ijtc-695	226	4	significant	significant	ADJ
ijtc-695	226	5	re	re	NOUN
ijtc-695	226	6	ilationship	ilationship	NOUN
ijtc-695	226	7	found	find	VERB
ijtc-695	226	8	be	be	AUX
ijtc-695	226	9	itweie	itweie	VERB
ijtc-695	226	10	in	in	ADP
ijtc-695	226	11	e	e	NOUN
ijtc-695	226	12	invironmeintal	invironmeintal	ADJ
ijtc-695	226	13	costs	cost	NOUN
ijtc-695	226	14	and	and	CCONJ
ijtc-695	226	15	sale	sale	NOUN
ijtc-695	226	16	is	be	AUX
ijtc-695	226	17	partially	partially	ADV
ijtc-695	226	18	,	,	PUNCT
ijtc-695	226	19	the	the	DET
ijtc-695	226	20	i	i	PROPN
ijtc-695	226	21	simultaneious	simultaneious	ADJ
ijtc-695	226	22	eiffe	eiffe	PROPN
ijtc-695	226	23	ict	ict	PROPN
ijtc-695	226	24	of	of	ADP
ijtc-695	226	25	production	production	NOUN
ijtc-695	226	26	costs	cost	NOUN
ijtc-695	226	27	and	and	CCONJ
ijtc-695	226	28	e	e	ADP
ijtc-695	226	29	invironmeintal	invironmeintal	ADJ
ijtc-695	226	30	costs	cost	NOUN
ijtc-695	226	31	shows	show	VERB
ijtc-695	226	32	that	that	SCONJ
ijtc-695	226	33	production	production	NOUN
ijtc-695	226	34	costs	cost	NOUN
ijtc-695	226	35	and	and	CCONJ
ijtc-695	226	36	e	e	NOUN
ijtc-695	226	37	invironmeintal	invironmeintal	ADJ
ijtc-695	226	38	costs	cost	NOUN
ijtc-695	226	39	arei	arei	VERB
ijtc-695	226	40	two	two	NUM
ijtc-695	226	41	matte	matte	NOUN
ijtc-695	226	42	irs	irs	PROPN
ijtc-695	226	43	that	that	PRON
ijtc-695	226	44	are	be	AUX
ijtc-695	226	45	i	i	PRON
ijtc-695	226	46	important	important	ADJ
ijtc-695	226	47	in	in	ADP
ijtc-695	226	48	thei	thei	PROPN
ijtc-695	226	49	company	company	NOUN
ijtc-695	226	50	's	's	PART
ijtc-695	226	51	saleis	saleis	NOUN
ijtc-695	226	52	.	.	PUNCT
ijtc-695	227	1	production	production	NOUN
ijtc-695	227	2	costs	cost	NOUN
ijtc-695	227	3	do	do	AUX
ijtc-695	227	4	havei	havei	VERB
ijtc-695	227	5	a	a	DET
ijtc-695	227	6	direict	direict	PROPN
ijtc-695	227	7	reilationship	reilationship	NOUN
ijtc-695	227	8	with	with	ADP
ijtc-695	227	9	saleis	saleis	PROPN
ijtc-695	227	10	beicausei	beicausei	VERB
ijtc-695	227	11	whein	whein	ADV
ijtc-695	227	12	production	production	NOUN
ijtc-695	227	13	costs	cost	NOUN
ijtc-695	227	14	increiasei	increiasei	VERB
ijtc-695	227	15	,	,	PUNCT
ijtc-695	227	16	thei	thei	PROPN
ijtc-695	227	17	volumei	volumei	PROPN
ijtc-695	227	18	of	of	ADP
ijtc-695	227	19	production	production	NOUN
ijtc-695	227	20	will	will	AUX
ijtc-695	227	21	increiasei	increiasei	VERB
ijtc-695	227	22	along	along	ADP
ijtc-695	227	23	with	with	ADP
ijtc-695	227	24	incre	incre	ADJ
ijtc-695	227	25	iaseid	iaseid	NOUN
ijtc-695	227	26	consumeir	consumeir	PRON
ijtc-695	227	27	de	de	X
ijtc-695	227	28	imand	imand	PROPN
ijtc-695	227	29	.	.	PUNCT
ijtc-695	228	1	but	but	CCONJ
ijtc-695	228	2	einvironme	einvironme	PROPN
ijtc-695	228	3	intal	intal	ADJ
ijtc-695	228	4	costs	cost	NOUN
ijtc-695	228	5	arei	arei	ADV
ijtc-695	228	6	no	no	DET
ijtc-695	228	7	le	le	X
ijtc-695	228	8	iss	iss	PROPN
ijtc-695	228	9	important	important	ADJ
ijtc-695	228	10	to	to	PART
ijtc-695	228	11	pay	pay	VERB
ijtc-695	228	12	atteintion	atteintion	NOUN
ijtc-695	228	13	to	to	ADP
ijtc-695	228	14	.	.	PUNCT
ijtc-695	229	1	if	if	SCONJ
ijtc-695	229	2	companieis	companiei	NOUN
ijtc-695	229	3	do	do	AUX
ijtc-695	229	4	not	not	PART
ijtc-695	229	5	consideir	consideir	VERB
ijtc-695	229	6	the	the	DET
ijtc-695	229	7	i	i	PRON
ijtc-695	229	8	propeir	propeir	PRON
ijtc-695	229	9	allocation	allocation	NOUN
ijtc-695	229	10	of	of	ADP
ijtc-695	229	11	e	e	NOUN
ijtc-695	229	12	invironmeintal	invironmeintal	ADJ
ijtc-695	229	13	costs	cost	NOUN
ijtc-695	229	14	,	,	PUNCT
ijtc-695	229	15	einvironmeintal	einvironmeintal	ADJ
ijtc-695	229	16	proble	proble	ADJ
ijtc-695	229	17	ims	im	NOUN
ijtc-695	229	18	reisulting	reisulte	VERB
ijtc-695	229	19	from	from	ADP
ijtc-695	229	20	thei	thei	PROPN
ijtc-695	229	21	lack	lack	NOUN
ijtc-695	229	22	of	of	ADP
ijtc-695	229	23	company	company	NOUN
ijtc-695	229	24	manage	manage	VERB
ijtc-695	229	25	imeint	imeint	NOUN
ijtc-695	229	26	of	of	ADP
ijtc-695	229	27	e	e	NOUN
ijtc-695	229	28	invironmeintal	invironmeintal	ADJ
ijtc-695	229	29	policieis	policieis	NOUN
ijtc-695	229	30	may	may	AUX
ijtc-695	229	31	occur	occur	VERB
ijtc-695	229	32	,	,	PUNCT
ijtc-695	229	33	and	and	CCONJ
ijtc-695	229	34	this	this	PRON
ijtc-695	229	35	not	not	PART
ijtc-695	229	36	only	only	ADV
ijtc-695	229	37	hampe	hampe	NOUN
ijtc-695	229	38	irs	irs	PROPN
ijtc-695	229	39	the	the	DET
ijtc-695	229	40	i	i	PROPN
ijtc-695	229	41	company	company	NOUN
ijtc-695	229	42	's	's	PART
ijtc-695	229	43	products	product	NOUN
ijtc-695	229	44	but	but	CCONJ
ijtc-695	229	45	also	also	ADV
ijtc-695	229	46	re	re	VERB
ijtc-695	229	47	iduceis	iduceis	PROPN
ijtc-695	229	48	public	public	PROPN
ijtc-695	229	49	trust	trust	PROPN
ijtc-695	229	50	.	.	PUNCT
ijtc-695	230	1	suggestions	suggestion	NOUN
ijtc-695	230	2	:	:	PUNCT
ijtc-695	230	3	a.	a.	NOUN
ijtc-695	230	4	for	for	ADP
ijtc-695	230	5	the	the	DET
ijtc-695	230	6	i	i	PROPN
ijtc-695	230	7	company	company	NOUN
ijtc-695	230	8	companieis	companieis	NOUN
ijtc-695	230	9	can	can	AUX
ijtc-695	230	10	increiasei	increiasei	ADJ
ijtc-695	230	11	eifforts	eiffort	NOUN
ijtc-695	230	12	to	to	PART
ijtc-695	230	13	pre	pre	VERB
ijtc-695	230	14	iveint	iveint	NOUN
ijtc-695	230	15	e	e	NOUN
ijtc-695	230	16	invironmeintal	invironmeintal	ADJ
ijtc-695	230	17	probleims	probleim	NOUN
ijtc-695	230	18	by	by	ADP
ijtc-695	230	19	seitting	seitte	VERB
ijtc-695	230	20	policieis	policieis	NOUN
ijtc-695	230	21	and	and	CCONJ
ijtc-695	230	22	allocating	allocate	VERB
ijtc-695	230	23	einvironme	einvironme	ADJ
ijtc-695	230	24	intal	intal	ADJ
ijtc-695	230	25	costs	cost	NOUN
ijtc-695	230	26	.	.	PUNCT
ijtc-695	231	1	although	although	SCONJ
ijtc-695	231	2	this	this	PRON
ijtc-695	231	3	adds	add	VERB
ijtc-695	231	4	to	to	ADP
ijtc-695	231	5	production	production	NOUN
ijtc-695	231	6	costs	cost	NOUN
ijtc-695	231	7	,	,	PUNCT
ijtc-695	231	8	if	if	SCONJ
ijtc-695	231	9	it	it	PRON
ijtc-695	231	10	is	be	AUX
ijtc-695	231	11	allocate	allocate	ADJ
ijtc-695	231	12	i	i	PROPN
ijtc-695	231	13	d	d	PROPN
ijtc-695	231	14	in	in	ADP
ijtc-695	231	15	a	a	DET
ijtc-695	231	16	planneid	planneid	NOUN
ijtc-695	231	17	and	and	CCONJ
ijtc-695	231	18	eifficieint	eifficieint	VERB
ijtc-695	231	19	manne	manne	PROPN
ijtc-695	231	20	ir	ir	PROPN
ijtc-695	231	21	,	,	PUNCT
ijtc-695	231	22	thei	thei	PROPN
ijtc-695	231	23	sustainability	sustainability	NOUN
ijtc-695	231	24	of	of	ADP
ijtc-695	231	25	thei	thei	PROPN
ijtc-695	231	26	company	company	NOUN
ijtc-695	231	27	will	will	AUX
ijtc-695	231	28	bei	bei	VERB
ijtc-695	231	29	guarante	guarante	PROPN
ijtc-695	231	30	ieid	ieid	PROPN
ijtc-695	231	31	and	and	CCONJ
ijtc-695	231	32	thei	thei	PROPN
ijtc-695	231	33	valuei	valuei	PROPN
ijtc-695	231	34	of	of	ADP
ijtc-695	231	35	the	the	DET
ijtc-695	231	36	i	i	PROPN
ijtc-695	231	37	company	company	NOUN
ijtc-695	231	38	with	with	ADP
ijtc-695	231	39	consumeir	consumeir	PROPN
ijtc-695	231	40	confide	confide	NOUN
ijtc-695	231	41	incei	incei	NOUN
ijtc-695	231	42	will	will	AUX
ijtc-695	231	43	increiasei	increiasei	VERB
ijtc-695	231	44	.	.	PUNCT
ijtc-695	232	1	b.	b.	PROPN
ijtc-695	233	1	for	for	ADP
ijtc-695	233	2	inve	inve	ADJ
ijtc-695	233	3	istors	istor	NOUN
ijtc-695	233	4	inve	inve	ADJ
ijtc-695	233	5	istors	istor	NOUN
ijtc-695	233	6	can	can	AUX
ijtc-695	233	7	consideir	consideir	VERB
ijtc-695	233	8	inve	inve	ADJ
ijtc-695	233	9	isting	isting	NOUN
ijtc-695	233	10	in	in	ADP
ijtc-695	233	11	companieis	companieis	NOUN
ijtc-695	233	12	that	that	PRON
ijtc-695	233	13	pay	pay	VERB
ijtc-695	233	14	atte	atte	NOUN
ijtc-695	233	15	intion	intion	NOUN
ijtc-695	233	16	to	to	PART
ijtc-695	233	17	e	e	PROPN
ijtc-695	233	18	invironme	invironme	VERB
ijtc-695	233	19	intal	intal	ADJ
ijtc-695	233	20	issueis	issueis	NOUN
ijtc-695	233	21	by	by	ADP
ijtc-695	233	22	allocating	allocate	VERB
ijtc-695	233	23	einvironme	einvironme	ADJ
ijtc-695	233	24	intal	intal	ADJ
ijtc-695	233	25	costs	cost	NOUN
ijtc-695	233	26	and	and	CCONJ
ijtc-695	233	27	having	have	VERB
ijtc-695	233	28	ce	ce	PROPN
ijtc-695	233	29	irtifications	irtification	NOUN
ijtc-695	233	30	that	that	PRON
ijtc-695	233	31	arei	arei	VERB
ijtc-695	233	32	einvironmeintally	einvironmeintally	ADV
ijtc-695	233	33	frieindly	frieindly	ADV
ijtc-695	233	34	.	.	PUNCT
ijtc-695	234	1	thus	thus	ADV
ijtc-695	234	2	,	,	PUNCT
ijtc-695	234	3	inveistors	inveistor	NOUN
ijtc-695	234	4	can	can	AUX
ijtc-695	234	5	avoid	avoid	VERB
ijtc-695	234	6	the	the	DET
ijtc-695	234	7	i	i	PROPN
ijtc-695	234	8	risk	risk	NOUN
ijtc-695	234	9	of	of	ADP
ijtc-695	234	10	busine	busine	PROPN
ijtc-695	234	11	iss	iss	PROPN
ijtc-695	234	12	continuity	continuity	NOUN
ijtc-695	234	13	disruption	disruption	NOUN
ijtc-695	234	14	.	.	PUNCT
ijtc-695	235	1	in	in	ADP
ijtc-695	235	2	othe	othe	PROPN
ijtc-695	235	3	ir	ir	PROPN
ijtc-695	235	4	words	word	NOUN
ijtc-695	235	5	,	,	PUNCT
ijtc-695	235	6	inve	inve	ADJ
ijtc-695	235	7	istors	istor	NOUN
ijtc-695	235	8	can	can	AUX
ijtc-695	235	9	bei	bei	VERB
ijtc-695	235	10	freie	freie	PROPN
ijtc-695	235	11	i	i	PRON
ijtc-695	235	12	from	from	ADP
ijtc-695	235	13	companie	companie	PROPN
ijtc-695	235	14	is	be	AUX
ijtc-695	235	15	that	that	PRON
ijtc-695	235	16	are	be	AUX
ijtc-695	235	17	i	i	PRON
ijtc-695	235	18	e	e	PRON
ijtc-695	235	19	ixposeid	ixposeid	VERB
ijtc-695	235	20	to	to	ADP
ijtc-695	235	21	le	le	PROPN
ijtc-695	235	22	igal	igal	PROPN
ijtc-695	235	23	proble	proble	ADJ
ijtc-695	235	24	ims	im	NOUN
ijtc-695	235	25	duei	duei	PROPN
ijtc-695	235	26	to	to	ADP
ijtc-695	235	27	the	the	DET
ijtc-695	235	28	i	i	PROPN
ijtc-695	235	29	impact	impact	NOUN
ijtc-695	235	30	of	of	ADP
ijtc-695	235	31	e	e	PROPN
ijtc-695	235	32	invironme	invironme	PROPN
ijtc-695	235	33	intal	intal	ADJ
ijtc-695	235	34	probleims	probleim	NOUN
ijtc-695	235	35	,	,	PUNCT
ijtc-695	235	36	pe	pe	X
ijtc-695	235	37	ioplei	ioplei	NOUN
ijtc-695	235	38	who	who	PRON
ijtc-695	235	39	do	do	AUX
ijtc-695	235	40	not	not	PART
ijtc-695	235	41	trust	trust	VERB
ijtc-695	235	42	the	the	DET
ijtc-695	235	43	i	i	PROPN
ijtc-695	235	44	company	company	NOUN
ijtc-695	235	45	and	and	CCONJ
ijtc-695	235	46	proteist	proteist	NOUN
ijtc-695	235	47	,	,	PUNCT
ijtc-695	235	48	or	or	CCONJ
ijtc-695	235	49	othe	othe	VERB
ijtc-695	235	50	ir	ir	ADJ
ijtc-695	235	51	things	thing	NOUN
ijtc-695	235	52	that	that	PRON
ijtc-695	235	53	can	can	AUX
ijtc-695	235	54	harm	harm	VERB
ijtc-695	235	55	thei	thei	PROPN
ijtc-695	235	56	company	company	PROPN
ijtc-695	235	57	as	as	ADP
ijtc-695	235	58	weill	weill	ADV
ijtc-695	235	59	as	as	ADP
ijtc-695	235	60	inveistors	inveistor	NOUN
ijtc-695	235	61	.	.	PUNCT
ijtc-695	236	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	236	2	the	the	DET
ijtc-695	236	3	effects	effect	NOUN
ijtc-695	236	4	of	of	ADP
ijtc-695	236	5	production	production	NOUN
ijtc-695	236	6	cost	cost	NOUN
ijtc-695	236	7	and	and	CCONJ
ijtc-695	236	8	environmental	environmental	ADJ
ijtc-695	236	9	cost	cost	NOUN
ijtc-695	236	10	on	on	ADP
ijtc-695	236	11	sales	sale	NOUN
ijtc-695	236	12	darmaputri	darmaputri	ADJ
ijtc-695	236	13	,	,	PUNCT
ijtc-695	236	14	and	and	CCONJ
ijtc-695	236	15	siagian	siagian	ADJ
ijtc-695	236	16	178	178	NUM
ijtc-695	236	17	|	|	ADV
ijtc-695	236	18	ilomata	ilomata	PROPN
ijtc-695	236	19	international	international	ADJ
ijtc-695	236	20	journal	journal	NOUN
ijtc-695	236	21	of	of	ADP
ijtc-695	236	22	tax	tax	PROPN
ijtc-695	236	23	&	&	CCONJ
ijtc-695	236	24	accounting	accounting	PROPN
ijtc-695	236	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	236	26	c.	c.	PROPN
ijtc-695	236	27	for	for	ADP
ijtc-695	236	28	the	the	DET
ijtc-695	236	29	i	i	PROPN
ijtc-695	236	30	gove	gove	PROPN
ijtc-695	236	31	irnme	irnme	PROPN
ijtc-695	236	32	int	int	PROPN
ijtc-695	236	33	(	(	PUNCT
ijtc-695	236	34	ministry	ministry	NOUN
ijtc-695	236	35	of	of	ADP
ijtc-695	236	36	e	e	PROPN
ijtc-695	236	37	invironmeint	invironmeint	PROPN
ijtc-695	236	38	and	and	CCONJ
ijtc-695	236	39	fore	fore	PROPN
ijtc-695	236	40	istry	istry	PROPN
ijtc-695	236	41	)	)	PUNCT
ijtc-695	237	1	thei	thei	PROPN
ijtc-695	237	2	goveirnme	goveirnme	PROPN
ijtc-695	237	3	int	int	NOUN
ijtc-695	237	4	is	be	AUX
ijtc-695	237	5	eixpe	eixpe	ADJ
ijtc-695	237	6	icte	icte	NOUN
ijtc-695	237	7	i	i	PROPN
ijtc-695	237	8	d	d	PROPN
ijtc-695	237	9	to	to	PART
ijtc-695	237	10	urgei	urgei	VERB
ijtc-695	237	11	all	all	DET
ijtc-695	237	12	companieis	companieis	NOUN
ijtc-695	237	13	to	to	PART
ijtc-695	237	14	pay	pay	VERB
ijtc-695	237	15	atteintion	atteintion	NOUN
ijtc-695	237	16	to	to	ADP
ijtc-695	237	17	einvironme	einvironme	ADJ
ijtc-695	237	18	intal	intal	ADJ
ijtc-695	237	19	issueis	issueis	NOUN
ijtc-695	237	20	and	and	CCONJ
ijtc-695	237	21	obtain	obtain	VERB
ijtc-695	237	22	iso	iso	NOUN
ijtc-695	237	23	14001	14001	NUM
ijtc-695	237	24	ceirtification	ceirtification	NOUN
ijtc-695	237	25	or	or	CCONJ
ijtc-695	237	26	othe	othe	VERB
ijtc-695	237	27	ir	ir	X
ijtc-695	237	28	einvironmeintally	einvironmeintally	ADV
ijtc-695	237	29	frieindly	frieindly	ADV
ijtc-695	237	30	ceirtifications	ceirtification	NOUN
ijtc-695	237	31	.	.	PUNCT
ijtc-695	238	1	d.	d.	PROPN
ijtc-695	238	2	for	for	ADP
ijtc-695	238	3	future	future	ADJ
ijtc-695	238	4	i	i	PRON
ijtc-695	238	5	re	re	VERB
ijtc-695	238	6	iseiarche	iseiarche	PROPN
ijtc-695	238	7	irs	irs	PROPN
ijtc-695	238	8	:	:	PUNCT
ijtc-695	238	9	it	it	PRON
ijtc-695	238	10	is	be	AUX
ijtc-695	238	11	hope	hope	NOUN
ijtc-695	238	12	i	i	PRON
ijtc-695	238	13	d	d	PROPN
ijtc-695	238	14	that	that	DET
ijtc-695	238	15	future	future	NOUN
ijtc-695	238	16	i	i	PRON
ijtc-695	238	17	re	re	VERB
ijtc-695	238	18	ise	ise	PROPN
ijtc-695	238	19	iarcheirs	iarcheirs	PROPN
ijtc-695	238	20	can	can	AUX
ijtc-695	238	21	makei	makei	VERB
ijtc-695	239	1	de	de	ADP
ijtc-695	239	2	i	i	PROPN
ijtc-695	239	3	ve	ve	AUX
ijtc-695	239	4	ilopme	ilopme	VERB
ijtc-695	239	5	ints	int	NOUN
ijtc-695	239	6	such	such	ADJ
ijtc-695	239	7	as	as	ADP
ijtc-695	239	8	increiasing	increiase	VERB
ijtc-695	239	9	the	the	PRON
ijtc-695	239	10	i	i	PRON
ijtc-695	239	11	numbe	numbe	VERB
ijtc-695	240	1	ir	ir	INTJ
ijtc-695	240	2	of	of	ADP
ijtc-695	240	3	sampleis	sampleis	NOUN
ijtc-695	240	4	or	or	CCONJ
ijtc-695	240	5	can	can	AUX
ijtc-695	240	6	usei	usei	VERB
ijtc-695	240	7	otheir	otheir	X
ijtc-695	240	8	e	e	NOUN
ijtc-695	240	9	invironme	invironme	NOUN
ijtc-695	240	10	intally	intally	ADV
ijtc-695	240	11	frie	frie	VERB
ijtc-695	240	12	indly	indly	ADV
ijtc-695	240	13	company	company	NOUN
ijtc-695	240	14	speicifications	speicification	NOUN
ijtc-695	241	1	so	so	SCONJ
ijtc-695	241	2	that	that	DET
ijtc-695	241	3	manageime	manageime	NOUN
ijtc-695	241	4	int	int	NOUN
ijtc-695	241	5	accounting	accounting	NOUN
ijtc-695	241	6	knowleidge	knowleidge	NOUN
ijtc-695	241	7	i	i	PRON
ijtc-695	241	8	can	can	AUX
ijtc-695	241	9	also	also	ADV
ijtc-695	241	10	increiase	increiase	VERB
ijtc-695	241	11	i	i	PRON
ijtc-695	241	12	and	and	CCONJ
ijtc-695	241	13	deive	deive	PROPN
ijtc-695	241	14	ilop	ilop	NOUN
ijtc-695	241	15	in	in	ADP
ijtc-695	241	16	thei	thei	PROPN
ijtc-695	241	17	future	future	PROPN
ijtc-695	241	18	i.	i.	PROPN
ijtc-695	241	19	reference	reference	PROPN
ijtc-695	241	20	bai	bai	PROPN
ijtc-695	241	21	,	,	PUNCT
ijtc-695	241	22	q.	q.	PROPN
ijtc-695	241	23	,	,	PUNCT
ijtc-695	241	24	gong	gong	PROPN
ijtc-695	241	25	,	,	PUNCT
ijtc-695	241	26	y.	y.	PROPN
ijtc-695	241	27	(	(	PUNCT
ijtc-695	241	28	yale	yale	PROPN
ijtc-695	241	29	)	)	PUNCT
ijtc-695	241	30	,	,	PUNCT
ijtc-695	241	31	jin	jin	NOUN
ijtc-695	241	32	,	,	PUNCT
ijtc-695	241	33	m.	m.	NOUN
ijtc-695	241	34	,	,	PUNCT
ijtc-695	241	35	&	&	CCONJ
ijtc-695	241	36	xu	xu	PROPN
ijtc-695	241	37	,	,	PUNCT
ijtc-695	241	38	x.	x.	NOUN
ijtc-695	241	39	(	(	PUNCT
ijtc-695	241	40	2019	2019	NUM
ijtc-695	241	41	)	)	PUNCT
ijtc-695	241	42	.	.	PUNCT
ijtc-695	242	1	effects	effect	NOUN
ijtc-695	242	2	of	of	ADP
ijtc-695	242	3	carbon	carbon	NOUN
ijtc-695	242	4	emission	emission	NOUN
ijtc-695	242	5	reduction	reduction	NOUN
ijtc-695	242	6	on	on	ADP
ijtc-695	242	7	supply	supply	NOUN
ijtc-695	242	8	chain	chain	NOUN
ijtc-695	242	9	coordination	coordination	NOUN
ijtc-695	242	10	with	with	ADP
ijtc-695	242	11	vendor	vendor	NOUN
ijtc-695	242	12	-	-	PUNCT
ijtc-695	242	13	managed	manage	VERB
ijtc-695	242	14	deteriorating	deteriorate	VERB
ijtc-695	242	15	product	product	NOUN
ijtc-695	242	16	inventory	inventory	NOUN
ijtc-695	242	17	.	.	PUNCT
ijtc-695	243	1	international	international	ADJ
ijtc-695	243	2	journal	journal	PROPN
ijtc-695	243	3	of	of	ADP
ijtc-695	243	4	production	production	NOUN
ijtc-695	243	5	economics	economic	NOUN
ijtc-695	243	6	,	,	PUNCT
ijtc-695	243	7	208	208	NUM
ijtc-695	243	8	,	,	PUNCT
ijtc-695	243	9	83–99	83–99	NUM
ijtc-695	243	10	.	.	PUNCT
ijtc-695	244	1	https://doi.org/10.1016/j.ijpe.2018.11.008	https://doi.org/10.1016/j.ijpe.2018.11.008	PROPN
ijtc-695	244	2	callan	callan	PROPN
ijtc-695	244	3	,	,	PUNCT
ijtc-695	244	4	s.	s.	PROPN
ijtc-695	244	5	j.	j.	PROPN
ijtc-695	244	6	,	,	PUNCT
ijtc-695	244	7	&	&	CCONJ
ijtc-695	244	8	thomas	thomas	PROPN
ijtc-695	244	9	,	,	PUNCT
ijtc-695	244	10	j.	j.	PROPN
ijtc-695	244	11	m.	m.	PROPN
ijtc-695	244	12	(	(	PUNCT
ijtc-695	244	13	2013	2013	NUM
ijtc-695	244	14	)	)	PUNCT
ijtc-695	244	15	.	.	PUNCT
ijtc-695	245	1	environmentall	environmentall	PRON
ijtc-695	245	2	economics	economic	NOUN
ijtc-695	245	3	alnd	alnd	PROPN
ijtc-695	245	4	malnalgement	malnalgement	NOUN
ijtc-695	245	5	:	:	PUNCT
ijtc-695	245	6	theory	theory	NOUN
ijtc-695	245	7	,	,	PUNCT
ijtc-695	245	8	policy	policy	NOUN
ijtc-695	245	9	,	,	PUNCT
ijtc-695	245	10	alnd	alnd	PROPN
ijtc-695	245	11	alpplicaltions	alpplicaltion	NOUN
ijtc-695	245	12	.	.	PUNCT
ijtc-695	246	1	23	23	NUM
ijtc-695	246	2	.	.	X
ijtc-695	246	3	de	de	PROPN
ijtc-695	246	4	jong	jong	PROPN
ijtc-695	246	5	,	,	PUNCT
ijtc-695	246	6	p.	p.	PROPN
ijtc-695	246	7	,	,	PUNCT
ijtc-695	246	8	paulraj	paulraj	PROPN
ijtc-695	246	9	,	,	PUNCT
ijtc-695	246	10	a.	a.	NOUN
ijtc-695	246	11	,	,	PUNCT
ijtc-695	246	12	&	&	CCONJ
ijtc-695	246	13	blome	blome	PROPN
ijtc-695	246	14	,	,	PUNCT
ijtc-695	246	15	c.	c.	PROPN
ijtc-695	246	16	(	(	PUNCT
ijtc-695	246	17	2014	2014	NUM
ijtc-695	246	18	)	)	PUNCT
ijtc-695	246	19	.	.	PUNCT
ijtc-695	247	1	the	the	DET
ijtc-695	247	2	financial	financial	ADJ
ijtc-695	247	3	impact	impact	NOUN
ijtc-695	247	4	of	of	ADP
ijtc-695	247	5	iso	iso	NOUN
ijtc-695	247	6	14001	14001	NUM
ijtc-695	247	7	certification	certification	NOUN
ijtc-695	247	8	:	:	PUNCT
ijtc-695	247	9	top	top	ADJ
ijtc-695	247	10	-	-	PUNCT
ijtc-695	247	11	line	line	NOUN
ijtc-695	247	12	,	,	PUNCT
ijtc-695	247	13	bottom	bottom	ADJ
ijtc-695	247	14	-	-	PUNCT
ijtc-695	247	15	line	line	NOUN
ijtc-695	247	16	,	,	PUNCT
ijtc-695	247	17	or	or	CCONJ
ijtc-695	247	18	both	both	PRON
ijtc-695	247	19	?	?	PUNCT
ijtc-695	248	1	journal	journal	NOUN
ijtc-695	248	2	of	of	ADP
ijtc-695	248	3	business	business	NOUN
ijtc-695	248	4	ethics	ethic	NOUN
ijtc-695	248	5	,	,	PUNCT
ijtc-695	248	6	119(1	119(1	NUM
ijtc-695	248	7	)	)	PUNCT
ijtc-695	248	8	,	,	PUNCT
ijtc-695	248	9	131–149	131–149	NUM
ijtc-695	248	10	.	.	PUNCT
ijtc-695	249	1	https://doi.org/10.1007/s10551-012-1604-z	https://doi.org/10.1007/s10551-012-1604-z	PROPN
ijtc-695	249	2	deepak	deepak	PROPN
ijtc-695	249	3	,	,	PUNCT
ijtc-695	249	4	b.	b.	PROPN
ijtc-695	249	5	,	,	PUNCT
ijtc-695	249	6	bishnoi	bishnoi	PROPN
ijtc-695	249	7	,	,	PUNCT
ijtc-695	249	8	n.	n.	NOUN
ijtc-695	249	9	,	,	PUNCT
ijtc-695	249	10	&	&	CCONJ
ijtc-695	249	11	mona	mona	PROPN
ijtc-695	249	12	,	,	PUNCT
ijtc-695	249	13	s.	s.	PROPN
ijtc-695	249	14	(	(	PUNCT
ijtc-695	249	15	2015	2015	NUM
ijtc-695	249	16	)	)	PUNCT
ijtc-695	249	17	.	.	PUNCT
ijtc-695	250	1	challenges	challenge	NOUN
ijtc-695	250	2	and	and	CCONJ
ijtc-695	250	3	benefits	benefit	NOUN
ijtc-695	250	4	of	of	ADP
ijtc-695	250	5	implementing	implement	VERB
ijtc-695	250	6	an	an	DET
ijtc-695	250	7	environmental	environmental	ADJ
ijtc-695	250	8	management	management	NOUN
ijtc-695	250	9	system	system	NOUN
ijtc-695	250	10	:	:	PUNCT
ijtc-695	250	11	a	a	DET
ijtc-695	250	12	review	review	NOUN
ijtc-695	250	13	.	.	PUNCT
ijtc-695	251	1	international	international	ADJ
ijtc-695	251	2	journal	journal	NOUN
ijtc-695	251	3	of	of	ADP
ijtc-695	251	4	advanced	advanced	ADJ
ijtc-695	251	5	scientific	scientific	ADJ
ijtc-695	251	6	and	and	CCONJ
ijtc-695	251	7	technical	technical	ADJ
ijtc-695	251	8	research	research	NOUN
ijtc-695	251	9	,	,	PUNCT
ijtc-695	251	10	160	160	NUM
ijtc-695	251	11	.	.	PUNCT
ijtc-695	251	12	dzakiyyah	dzakiyyah	PROPN
ijtc-695	251	13	,	,	PUNCT
ijtc-695	251	14	f.	f.	PROPN
ijtc-695	251	15	,	,	PUNCT
ijtc-695	251	16	ishak	ishak	PROPN
ijtc-695	251	17	,	,	PUNCT
ijtc-695	251	18	j.	j.	PROPN
ijtc-695	251	19	f.	f.	PROPN
ijtc-695	251	20	,	,	PUNCT
ijtc-695	251	21	&	&	CCONJ
ijtc-695	251	22	kunci	kunci	PROPN
ijtc-695	251	23	,	,	PUNCT
ijtc-695	251	24	k.	k.	PROPN
ijtc-695	251	25	(	(	PUNCT
ijtc-695	251	26	2022	2022	NUM
ijtc-695	251	27	)	)	PUNCT
ijtc-695	251	28	.	.	PUNCT
ijtc-695	252	1	pengaruh	pengaruh	PROPN
ijtc-695	252	2	biaya	biaya	PROPN
ijtc-695	252	3	kualitas	kualitas	PROPN
ijtc-695	252	4	dan	dan	PROPN
ijtc-695	252	5	biaya	biaya	PROPN
ijtc-695	252	6	produksi	produksi	PROPN
ijtc-695	252	7	terhadap	terhadap	PROPN
ijtc-695	252	8	penjualan	penjualan	PROPN
ijtc-695	252	9	(	(	PUNCT
ijtc-695	252	10	studi	studi	PROPN
ijtc-695	252	11	kasus	kasus	PROPN
ijtc-695	252	12	pada	pada	PROPN
ijtc-695	252	13	pt	pt	PROPN
ijtc-695	252	14	.	.	PUNCT
ijtc-695	252	15	xyz	xyz	PROPN
ijtc-695	252	16	)	)	PUNCT
ijtc-695	252	17	.	.	PUNCT
ijtc-695	253	1	prosiding	proside	VERB
ijtc-695	253	2	the	the	DET
ijtc-695	253	3	13th	13th	ADJ
ijtc-695	253	4	industrial	industrial	ADJ
ijtc-695	253	5	research	research	NOUN
ijtc-695	253	6	workshop	workshop	NOUN
ijtc-695	253	7	and	and	CCONJ
ijtc-695	253	8	national	national	ADJ
ijtc-695	253	9	seminar	seminar	NOUN
ijtc-695	253	10	bandung	bandung	PROPN
ijtc-695	253	11	,	,	PUNCT
ijtc-695	253	12	13–14	13–14	NUM
ijtc-695	253	13	.	.	PUNCT
ijtc-695	254	1	feng	feng	PROPN
ijtc-695	254	2	,	,	PUNCT
ijtc-695	254	3	t.	t.	PROPN
ijtc-695	254	4	,	,	PUNCT
ijtc-695	254	5	&	&	CCONJ
ijtc-695	254	6	wang	wang	PROPN
ijtc-695	254	7	,	,	PUNCT
ijtc-695	254	8	d.	d.	PROPN
ijtc-695	254	9	(	(	PUNCT
ijtc-695	254	10	2014	2014	NUM
ijtc-695	254	11	)	)	PUNCT
ijtc-695	254	12	.	.	PUNCT
ijtc-695	255	1	the	the	DET
ijtc-695	255	2	influence	influence	NOUN
ijtc-695	255	3	of	of	ADP
ijtc-695	255	4	environmental	environmental	ADJ
ijtc-695	255	5	management	management	NOUN
ijtc-695	255	6	systems	system	NOUN
ijtc-695	255	7	on	on	ADP
ijtc-695	255	8	financial	financial	ADJ
ijtc-695	255	9	performance	performance	NOUN
ijtc-695	255	10	 	 	SPACE
ijtc-695	255	11	:	:	PUNCT
ijtc-695	255	12	a	a	DET
ijtc-695	255	13	moderated	moderate	VERB
ijtc-695	255	14	-	-	PUNCT
ijtc-695	255	15	mediation	mediation	NOUN
ijtc-695	255	16	analysis	analysis	NOUN
ijtc-695	255	17	.	.	PUNCT
ijtc-695	256	1	https://doi.org/10.1007/s10551-014-2486-z	https://doi.org/10.1007/s10551-014-2486-z	PROPN
ijtc-695	256	2	hansen	hansen	PROPN
ijtc-695	256	3	d.r	d.r	PROPN
ijtc-695	256	4	.	.	PROPN
ijtc-695	256	5	,	,	PUNCT
ijtc-695	256	6	&	&	CCONJ
ijtc-695	256	7	mowen	mowen	PROPN
ijtc-695	256	8	m.m	m.m	PROPN
ijtc-695	256	9	.	.	PROPN
ijtc-695	256	10	(	(	PUNCT
ijtc-695	256	11	2018	2018	NUM
ijtc-695	256	12	)	)	PUNCT
ijtc-695	256	13	.	.	PUNCT
ijtc-695	257	1	cornerstones	cornerstone	NOUN
ijtc-695	257	2	of	of	ADP
ijtc-695	257	3	cost	cost	NOUN
ijtc-695	257	4	management	management	NOUN
ijtc-695	257	5	(	(	PUNCT
ijtc-695	257	6	4th	4th	ADJ
ijtc-695	257	7	edition	edition	NOUN
ijtc-695	257	8	)	)	PUNCT
ijtc-695	257	9	.	.	PUNCT
ijtc-695	258	1	cengage	cengage	PROPN
ijtc-695	258	2	learning	learning	PROPN
ijtc-695	258	3	.	.	PUNCT
ijtc-695	259	1	harnanto	harnanto	NOUN
ijtc-695	259	2	.	.	PUNCT
ijtc-695	260	1	(	(	PUNCT
ijtc-695	260	2	2017	2017	NUM
ijtc-695	260	3	)	)	PUNCT
ijtc-695	260	4	.	.	PUNCT
ijtc-695	261	1	alkuntalnsi	alkuntalnsi	PROPN
ijtc-695	261	2	bialyal	bialyal	PROPN
ijtc-695	261	3	sistem	sistem	PROPN
ijtc-695	261	4	bialyal	bialyal	PROPN
ijtc-695	261	5	historis	historis	PROPN
ijtc-695	261	6	.	.	PUNCT
ijtc-695	262	1	cv	cv	PROPN
ijtc-695	262	2	.	.	PROPN
ijtc-695	262	3	alndi	alndi	PROPN
ijtc-695	262	4	alndi	alndi	PROPN
ijtc-695	262	5	offset	offset	VERB
ijtc-695	262	6	.	.	PUNCT
ijtc-695	263	1	hidalyah	hidalyah	INTJ
ijtc-695	263	2	,	,	PUNCT
ijtc-695	263	3	al	al	PROPN
ijtc-695	263	4	.	.	PROPN
ijtc-695	263	5	,	,	PUNCT
ijtc-695	263	6	&	&	CCONJ
ijtc-695	263	7	sulakson	sulakson	PROPN
ijtc-695	263	8	,	,	PUNCT
ijtc-695	263	9	h.	h.	PROPN
ijtc-695	263	10	(	(	PUNCT
ijtc-695	263	11	2021	2021	NUM
ijtc-695	263	12	)	)	PUNCT
ijtc-695	263	13	.	.	PUNCT
ijtc-695	264	1	alnallisis	alnallisis	NOUN
ijtc-695	264	2	falktor	falktor	NOUN
ijtc-695	264	3	falktor	falktor	NOUN
ijtc-695	264	4	yalng	yalng	VERB
ijtc-695	264	5	memengalruhi	memengalruhi	PROPN
ijtc-695	264	6	penjuallaln	penjuallaln	PROPN
ijtc-695	264	7	online	online	PROPN
ijtc-695	264	8	paldal	paldal	PROPN
ijtc-695	264	9	malhalsiswal	malhalsiswal	PROPN
ijtc-695	264	10	stie	stie	PROPN
ijtc-695	264	11	malndallal	malndallal	PROPN
ijtc-695	264	12	jember	jember	PROPN
ijtc-695	264	13	.	.	PUNCT
ijtc-695	265	1	relalsi	relalsi	VERB
ijtc-695	265	2	jurnall	jurnall	ADV
ijtc-695	265	3	ekonomi	ekonomi	PROPN
ijtc-695	265	4	,	,	PUNCT
ijtc-695	265	5	244	244	NUM
ijtc-695	265	6	-	-	SYM
ijtc-695	265	7	262	262	NUM
ijtc-695	265	8	.	.	PUNCT
ijtc-695	266	1	hong	hong	PROPN
ijtc-695	266	2	,	,	PUNCT
ijtc-695	266	3	p.	p.	NOUN
ijtc-695	266	4	,	,	PUNCT
ijtc-695	266	5	jagani	jagani	PROPN
ijtc-695	266	6	,	,	PUNCT
ijtc-695	266	7	s.	s.	PROPN
ijtc-695	266	8	,	,	PUNCT
ijtc-695	266	9	kim	kim	PROPN
ijtc-695	266	10	,	,	PUNCT
ijtc-695	266	11	j.	j.	PROPN
ijtc-695	266	12	,	,	PUNCT
ijtc-695	266	13	&	&	CCONJ
ijtc-695	266	14	youn	youn	PROPN
ijtc-695	266	15	,	,	PUNCT
ijtc-695	266	16	s.	s.	PROPN
ijtc-695	266	17	h.	h.	PROPN
ijtc-695	266	18	(	(	PUNCT
ijtc-695	266	19	2019	2019	NUM
ijtc-695	266	20	)	)	PUNCT
ijtc-695	266	21	.	.	PUNCT
ijtc-695	267	1	managing	manage	VERB
ijtc-695	267	2	sustainability	sustainability	NOUN
ijtc-695	267	3	orientation	orientation	NOUN
ijtc-695	267	4	:	:	PUNCT
ijtc-695	267	5	an	an	DET
ijtc-695	267	6	empirical	empirical	ADJ
ijtc-695	267	7	investigation	investigation	NOUN
ijtc-695	267	8	of	of	ADP
ijtc-695	267	9	manufacturing	manufacturing	NOUN
ijtc-695	267	10	firms	firm	NOUN
ijtc-695	267	11	.	.	PUNCT
ijtc-695	268	1	international	international	ADJ
ijtc-695	268	2	journal	journal	PROPN
ijtc-695	268	3	of	of	ADP
ijtc-695	268	4	production	production	NOUN
ijtc-695	268	5	economics	economic	NOUN
ijtc-695	268	6	,	,	PUNCT
ijtc-695	268	7	211(june	211(june	NUM
ijtc-695	268	8	2017	2017	NUM
ijtc-695	268	9	)	)	PUNCT
ijtc-695	268	10	,	,	PUNCT
ijtc-695	268	11	71–81	71–81	NUM
ijtc-695	268	12	.	.	PUNCT
ijtc-695	269	1	https://doi.org/10.1016/j.ijpe.2019.01.035	https://doi.org/10.1016/j.ijpe.2019.01.035	PROPN
ijtc-695	269	2	ikhsan	ikhsan	ADJ
ijtc-695	269	3	,	,	PUNCT
ijtc-695	269	4	al	al	PROPN
ijtc-695	269	5	.	.	PROPN
ijtc-695	269	6	(	(	PUNCT
ijtc-695	269	7	2009	2009	NUM
ijtc-695	269	8	)	)	PUNCT
ijtc-695	269	9	.	.	PUNCT
ijtc-695	270	1	alkuntalnsi	alkuntalnsi	PROPN
ijtc-695	270	2	malnaljemen	malnaljemen	PROPN
ijtc-695	270	3	lingkungaln	lingkungaln	ADV
ijtc-695	270	4	edisi	edisi	VERB
ijtc-695	270	5	1	1	NUM
ijtc-695	270	6	.	.	PUNCT
ijtc-695	270	7	gralhal	gralhal	NOUN
ijtc-695	270	8	ilmu	ilmu	PROPN
ijtc-695	270	9	.	.	PUNCT
ijtc-695	271	1	iso	iso	PROPN
ijtc-695	271	2	central	central	ADJ
ijtc-695	271	3	secretariat	secretariat	NOUN
ijtc-695	271	4	.	.	PUNCT
ijtc-695	272	1	(	(	PUNCT
ijtc-695	272	2	2015	2015	NUM
ijtc-695	272	3	)	)	PUNCT
ijtc-695	272	4	.	.	PUNCT
ijtc-695	273	1	iso	iso	NOUN
ijtc-695	273	2	14001	14001	NUM
ijtc-695	273	3	introduction	introduction	NOUN
ijtc-695	273	4	to	to	ADP
ijtc-695	273	5	iso	iso	NOUN
ijtc-695	273	6	14001:2015	14001:2015	PROPN
ijtc-695	273	7	.	.	PUNCT
ijtc-695	274	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	274	2	the	the	DET
ijtc-695	274	3	effects	effect	NOUN
ijtc-695	274	4	of	of	ADP
ijtc-695	274	5	production	production	NOUN
ijtc-695	274	6	cost	cost	NOUN
ijtc-695	274	7	and	and	CCONJ
ijtc-695	274	8	environmental	environmental	ADJ
ijtc-695	274	9	cost	cost	NOUN
ijtc-695	274	10	on	on	ADP
ijtc-695	274	11	sales	sale	NOUN
ijtc-695	274	12	darmaputri	darmaputri	ADJ
ijtc-695	274	13	,	,	PUNCT
ijtc-695	274	14	and	and	CCONJ
ijtc-695	274	15	siagian	siagian	ADJ
ijtc-695	274	16	179	179	NUM
ijtc-695	274	17	|	|	ADV
ijtc-695	274	18	ilomata	ilomata	PROPN
ijtc-695	274	19	international	international	ADJ
ijtc-695	274	20	journal	journal	NOUN
ijtc-695	274	21	of	of	ADP
ijtc-695	274	22	tax	tax	PROPN
ijtc-695	274	23	&	&	CCONJ
ijtc-695	274	24	accounting	accounting	PROPN
ijtc-695	274	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	274	26	jo	jo	PROPN
ijtc-695	274	27	,	,	PUNCT
ijtc-695	274	28	h.	h.	PROPN
ijtc-695	274	29	,	,	PUNCT
ijtc-695	274	30	kim	kim	PROPN
ijtc-695	274	31	,	,	PUNCT
ijtc-695	274	32	h.	h.	PROPN
ijtc-695	274	33	,	,	PUNCT
ijtc-695	274	34	&	&	CCONJ
ijtc-695	274	35	park	park	PROPN
ijtc-695	274	36	,	,	PUNCT
ijtc-695	274	37	k.	k.	PROPN
ijtc-695	274	38	(	(	PUNCT
ijtc-695	274	39	2015	2015	NUM
ijtc-695	274	40	)	)	PUNCT
ijtc-695	274	41	.	.	PUNCT
ijtc-695	275	1	corporate	corporate	ADJ
ijtc-695	275	2	environmental	environmental	ADJ
ijtc-695	275	3	responsibility	responsibility	NOUN
ijtc-695	275	4	and	and	CCONJ
ijtc-695	275	5	firm	firm	ADJ
ijtc-695	275	6	performance	performance	NOUN
ijtc-695	275	7	in	in	ADP
ijtc-695	275	8	the	the	DET
ijtc-695	275	9	financial	financial	ADJ
ijtc-695	275	10	services	service	NOUN
ijtc-695	275	11	sector	sector	NOUN
ijtc-695	275	12	.	.	PUNCT
ijtc-695	276	1	journal	journal	PROPN
ijtc-695	276	2	of	of	ADP
ijtc-695	276	3	business	business	NOUN
ijtc-695	276	4	ethics	ethic	NOUN
ijtc-695	276	5	,	,	PUNCT
ijtc-695	276	6	131(2	131(2	NUM
ijtc-695	276	7	)	)	PUNCT
ijtc-695	276	8	,	,	PUNCT
ijtc-695	276	9	257–284	257–284	NUM
ijtc-695	276	10	.	.	PUNCT
ijtc-695	277	1	https://doi.org/10.1007/s10551-014-2276-7	https://doi.org/10.1007/s10551-014-2276-7	PROPN
ijtc-695	277	2	kwon	kwon	PROPN
ijtc-695	277	3	,	,	PUNCT
ijtc-695	277	4	h.	h.	PROPN
ijtc-695	277	5	b.	b.	PROPN
ijtc-695	277	6	,	,	PUNCT
ijtc-695	277	7	&	&	CCONJ
ijtc-695	277	8	lee	lee	PROPN
ijtc-695	277	9	,	,	PUNCT
ijtc-695	277	10	j.	j.	PROPN
ijtc-695	277	11	(	(	PUNCT
ijtc-695	277	12	2019	2019	NUM
ijtc-695	277	13	)	)	PUNCT
ijtc-695	277	14	.	.	PUNCT
ijtc-695	278	1	exploring	explore	VERB
ijtc-695	278	2	the	the	DET
ijtc-695	278	3	differential	differential	ADJ
ijtc-695	278	4	impact	impact	NOUN
ijtc-695	278	5	of	of	ADP
ijtc-695	278	6	environmental	environmental	ADJ
ijtc-695	278	7	sustainability	sustainability	NOUN
ijtc-695	278	8	,	,	PUNCT
ijtc-695	278	9	operational	operational	ADJ
ijtc-695	278	10	efficiency	efficiency	NOUN
ijtc-695	278	11	,	,	PUNCT
ijtc-695	278	12	and	and	CCONJ
ijtc-695	278	13	corporate	corporate	ADJ
ijtc-695	278	14	reputation	reputation	NOUN
ijtc-695	278	15	on	on	ADP
ijtc-695	278	16	market	market	NOUN
ijtc-695	278	17	valuation	valuation	NOUN
ijtc-695	278	18	in	in	ADP
ijtc-695	278	19	high	high	ADJ
ijtc-695	278	20	-	-	PUNCT
ijtc-695	278	21	tech	tech	NOUN
ijtc-695	278	22	-	-	PUNCT
ijtc-695	278	23	oriented	orient	VERB
ijtc-695	278	24	firms	firm	NOUN
ijtc-695	278	25	.	.	PUNCT
ijtc-695	279	1	international	international	ADJ
ijtc-695	279	2	journal	journal	PROPN
ijtc-695	279	3	of	of	ADP
ijtc-695	279	4	production	production	NOUN
ijtc-695	279	5	economics	economic	NOUN
ijtc-695	279	6	,	,	PUNCT
ijtc-695	279	7	211(december	211(december	NUM
ijtc-695	279	8	2018	2018	NUM
ijtc-695	279	9	)	)	PUNCT
ijtc-695	279	10	,	,	PUNCT
ijtc-695	279	11	1–14	1–14	PROPN
ijtc-695	279	12	.	.	PUNCT
ijtc-695	279	13	https://doi.org/10.1016/j.ijpe.2019.01.034	https://doi.org/10.1016/j.ijpe.2019.01.034	PROPN
ijtc-695	280	1	loorbach	loorbach	PROPN
ijtc-695	280	2	,	,	PUNCT
ijtc-695	280	3	d.	d.	PROPN
ijtc-695	280	4	,	,	PUNCT
ijtc-695	280	5	avelino	avelino	PROPN
ijtc-695	280	6	,	,	PUNCT
ijtc-695	280	7	f.	f.	PROPN
ijtc-695	280	8	,	,	PUNCT
ijtc-695	280	9	haxeltine	haxeltine	PROPN
ijtc-695	280	10	,	,	PUNCT
ijtc-695	280	11	a.	a.	PROPN
ijtc-695	280	12	,	,	PUNCT
ijtc-695	280	13	wittmayer	wittmayer	NOUN
ijtc-695	280	14	,	,	PUNCT
ijtc-695	280	15	j.	j.	PROPN
ijtc-695	280	16	m.	m.	PROPN
ijtc-695	280	17	,	,	PUNCT
ijtc-695	280	18	o’riordan	o’riordan	PROPN
ijtc-695	280	19	,	,	PUNCT
ijtc-695	280	20	t.	t.	PROPN
ijtc-695	280	21	,	,	PUNCT
ijtc-695	280	22	weaver	weaver	PROPN
ijtc-695	280	23	,	,	PUNCT
ijtc-695	280	24	p.	p.	NOUN
ijtc-695	280	25	,	,	PUNCT
ijtc-695	280	26	&	&	CCONJ
ijtc-695	280	27	kemp	kemp	PROPN
ijtc-695	280	28	,	,	PUNCT
ijtc-695	280	29	r.	r.	PROPN
ijtc-695	280	30	(	(	PUNCT
ijtc-695	280	31	2016	2016	NUM
ijtc-695	280	32	)	)	PUNCT
ijtc-695	280	33	.	.	PUNCT
ijtc-695	281	1	the	the	DET
ijtc-695	281	2	economic	economic	ADJ
ijtc-695	281	3	crisis	crisis	NOUN
ijtc-695	281	4	as	as	ADP
ijtc-695	281	5	a	a	DET
ijtc-695	281	6	game	game	NOUN
ijtc-695	281	7	changer	changer	NOUN
ijtc-695	281	8	?	?	PUNCT
ijtc-695	281	9	exploring	explore	VERB
ijtc-695	281	10	the	the	DET
ijtc-695	281	11	role	role	NOUN
ijtc-695	281	12	of	of	ADP
ijtc-695	281	13	social	social	ADJ
ijtc-695	281	14	construction	construction	NOUN
ijtc-695	281	15	in	in	ADP
ijtc-695	281	16	sustainability	sustainability	NOUN
ijtc-695	281	17	transitions	transition	NOUN
ijtc-695	281	18	.	.	PUNCT
ijtc-695	282	1	ecology	ecology	NOUN
ijtc-695	282	2	and	and	CCONJ
ijtc-695	282	3	society	society	NOUN
ijtc-695	282	4	,	,	PUNCT
ijtc-695	282	5	21(4	21(4	NUM
ijtc-695	282	6	)	)	PUNCT
ijtc-695	282	7	.	.	PUNCT
ijtc-695	283	1	https://doi.org/10.5751/es-08761210415	https://doi.org/10.5751/es-08761210415	NOUN
ijtc-695	283	2	mcguian	mcguian	NOUN
ijtc-695	283	3	,	,	PUNCT
ijtc-695	283	4	j.	j.	PROPN
ijtc-695	283	5	,	,	PUNCT
ijtc-695	283	6	moyer	moyer	PROPN
ijtc-695	283	7	,	,	PUNCT
ijtc-695	283	8	r.	r.	PROPN
ijtc-695	283	9	,	,	PUNCT
ijtc-695	283	10	&	&	CCONJ
ijtc-695	283	11	harris	harris	PROPN
ijtc-695	283	12	,	,	PUNCT
ijtc-695	283	13	b.	b.	PROPN
ijtc-695	283	14	(	(	PUNCT
ijtc-695	283	15	2016	2016	NUM
ijtc-695	283	16	)	)	PUNCT
ijtc-695	283	17	.	.	PUNCT
ijtc-695	284	1	managerial	managerial	ADJ
ijtc-695	284	2	economics	economic	NOUN
ijtc-695	284	3	:	:	PUNCT
ijtc-695	284	4	applications	application	NOUN
ijtc-695	284	5	,	,	PUNCT
ijtc-695	284	6	strategies	strategy	NOUN
ijtc-695	284	7	and	and	CCONJ
ijtc-695	284	8	tactics	tactic	NOUN
ijtc-695	284	9	.	.	PUNCT
ijtc-695	285	1	cengage	cengage	PROPN
ijtc-695	285	2	learning	learning	PROPN
ijtc-695	285	3	.	.	PUNCT
ijtc-695	286	1	mulyadi	mulyadi	PROPN
ijtc-695	286	2	.	.	PUNCT
ijtc-695	287	1	(	(	PUNCT
ijtc-695	287	2	2015	2015	NUM
ijtc-695	287	3	)	)	PUNCT
ijtc-695	287	4	.	.	PUNCT
ijtc-695	288	1	akuntansi	akuntansi	PROPN
ijtc-695	288	2	biaya	biaya	PROPN
ijtc-695	288	3	.	.	PUNCT
ijtc-695	289	1	sekolah	sekolah	PROPN
ijtc-695	289	2	tinggi	tinggi	PROPN
ijtc-695	289	3	ilmu	ilmu	PROPN
ijtc-695	289	4	manajemen	manajeman	NOUN
ijtc-695	289	5	ykpn	ykpn	ADJ
ijtc-695	289	6	:	:	PUNCT
ijtc-695	289	7	myrelid	myrelid	ADJ
ijtc-695	289	8	,	,	PUNCT
ijtc-695	289	9	a.	a.	PROPN
ijtc-695	289	10	,	,	PUNCT
ijtc-695	289	11	&	&	CCONJ
ijtc-695	289	12	olhager	olhager	PROPN
ijtc-695	289	13	,	,	PUNCT
ijtc-695	289	14	j.	j.	PROPN
ijtc-695	289	15	(	(	PUNCT
ijtc-695	289	16	2019	2019	NUM
ijtc-695	289	17	)	)	PUNCT
ijtc-695	289	18	.	.	PUNCT
ijtc-695	290	1	hybrid	hybrid	ADJ
ijtc-695	290	2	manufacturing	manufacturing	NOUN
ijtc-695	290	3	accounting	accounting	NOUN
ijtc-695	290	4	in	in	ADP
ijtc-695	290	5	mixed	mixed	ADJ
ijtc-695	290	6	process	process	NOUN
ijtc-695	290	7	environments	environment	NOUN
ijtc-695	290	8	:	:	PUNCT
ijtc-695	290	9	a	a	DET
ijtc-695	290	10	methodology	methodology	NOUN
ijtc-695	290	11	and	and	CCONJ
ijtc-695	290	12	a	a	DET
ijtc-695	290	13	case	case	NOUN
ijtc-695	290	14	study	study	NOUN
ijtc-695	290	15	.	.	PUNCT
ijtc-695	291	1	international	international	ADJ
ijtc-695	291	2	journal	journal	PROPN
ijtc-695	291	3	of	of	ADP
ijtc-695	291	4	production	production	NOUN
ijtc-695	291	5	economics	economic	NOUN
ijtc-695	291	6	,	,	PUNCT
ijtc-695	291	7	210(november	210(november	NOUN
ijtc-695	291	8	2018	2018	NUM
ijtc-695	291	9	)	)	PUNCT
ijtc-695	291	10	,	,	PUNCT
ijtc-695	291	11	137–144	137–144	NUM
ijtc-695	291	12	.	.	PUNCT
ijtc-695	292	1	https://doi.org/10.1016/j.ijpe.2019.01.024	https://doi.org/10.1016/j.ijpe.2019.01.024	PROPN
ijtc-695	292	2	nababan	nababan	PROPN
ijtc-695	292	3	,	,	PUNCT
ijtc-695	292	4	l.	l.	PROPN
ijtc-695	292	5	,	,	PUNCT
ijtc-695	292	6	&	&	CCONJ
ijtc-695	292	7	hasyir	hasyir	PROPN
ijtc-695	292	8	,	,	PUNCT
ijtc-695	292	9	d.	d.	PROPN
ijtc-695	292	10	(	(	PUNCT
ijtc-695	292	11	2019	2019	NUM
ijtc-695	292	12	)	)	PUNCT
ijtc-695	292	13	.	.	PUNCT
ijtc-695	293	1	pengalruh	pengalruh	NOUN
ijtc-695	293	2	environmentall	environmentall	DET
ijtc-695	293	3	cost	cost	NOUN
ijtc-695	293	4	daln	daln	VERB
ijtc-695	293	5	environmentall	environmentall	DET
ijtc-695	293	6	performalnce	performalnce	NOUN
ijtc-695	293	7	terhaldalp	terhaldalp	VERB
ijtc-695	293	8	finalnciall	finalnciall	ADJ
ijtc-695	293	9	performalnce	performalnce	NOUN
ijtc-695	293	10	(	(	PUNCT
ijtc-695	293	11	studi	studi	PROPN
ijtc-695	293	12	kalsus	kalsus	PROPN
ijtc-695	293	13	paldal	paldal	PROPN
ijtc-695	293	14	perusalhalaln	perusalhalaln	PROPN
ijtc-695	293	15	sektor	sektor	PROPN
ijtc-695	293	16	pertalmbalngaln	pertalmbalngaln	PROPN
ijtc-695	293	17	pesertal	pesertal	VERB
ijtc-695	293	18	proper	proper	ADJ
ijtc-695	293	19	.	.	PUNCT
ijtc-695	294	1	e	e	X
ijtc-695	294	2	-	-	ADJ
ijtc-695	294	3	jurnall	jurnall	ADV
ijtc-695	294	4	ekonomi	ekonomi	PROPN
ijtc-695	294	5	daln	daln	PROPN
ijtc-695	294	6	bisnis	bisnis	PROPN
ijtc-695	294	7	universitals	universitals	PROPN
ijtc-695	294	8	udalyalnal	udalyalnal	ADJ
ijtc-695	294	9	,	,	PUNCT
ijtc-695	294	10	8(3	8(3	NUM
ijtc-695	294	11	)	)	PUNCT
ijtc-695	294	12	,	,	PUNCT
ijtc-695	294	13	259	259	NUM
ijtc-695	294	14	.	.	PUNCT
ijtc-695	295	1	panjaitan	panjaitan	PROPN
ijtc-695	295	2	,	,	PUNCT
ijtc-695	295	3	r.	r.	PROPN
ijtc-695	295	4	(	(	PUNCT
ijtc-695	295	5	2018	2018	NUM
ijtc-695	295	6	)	)	PUNCT
ijtc-695	295	7	.	.	PUNCT
ijtc-695	296	1	manajemen	manajeman	NOUN
ijtc-695	296	2	pemasaran	pemasaran	PROPN
ijtc-695	296	3	(	(	PUNCT
ijtc-695	296	4	sukarno	sukarno	ADJ
ijtc-695	296	5	,	,	PUNCT
ijtc-695	296	6	ed	ed	NOUN
ijtc-695	296	7	.	.	PUNCT
ijtc-695	296	8	)	)	PUNCT
ijtc-695	296	9	.	.	PUNCT
ijtc-695	297	1	sukarno	sukarno	ADJ
ijtc-695	297	2	pressindo	pressindo	NOUN
ijtc-695	297	3	.	.	PUNCT
ijtc-695	298	1	raiborn	raiborn	ADJ
ijtc-695	298	2	,	,	PUNCT
ijtc-695	298	3	a.	a.	PROPN
ijtc-695	298	4	,	,	PUNCT
ijtc-695	298	5	&	&	CCONJ
ijtc-695	298	6	kinney	kinney	PROPN
ijtc-695	298	7	,	,	PUNCT
ijtc-695	298	8	r.	r.	PROPN
ijtc-695	298	9	(	(	PUNCT
ijtc-695	298	10	2013	2013	NUM
ijtc-695	298	11	)	)	PUNCT
ijtc-695	298	12	.	.	PUNCT
ijtc-695	299	1	cost	cost	NOUN
ijtc-695	299	2	accounting	accounting	NOUN
ijtc-695	299	3	principles	principle	NOUN
ijtc-695	299	4	.	.	PUNCT
ijtc-695	300	1	cengage	cengage	PROPN
ijtc-695	300	2	learning	learning	PROPN
ijtc-695	300	3	.	.	PUNCT
ijtc-695	301	1	rupaida	rupaida	PROPN
ijtc-695	301	2	,	,	PUNCT
ijtc-695	301	3	s.	s.	PROPN
ijtc-695	301	4	a.	a.	PROPN
ijtc-695	301	5	,	,	PUNCT
ijtc-695	301	6	&	&	CCONJ
ijtc-695	301	7	bernardin	bernardin	PROPN
ijtc-695	301	8	,	,	PUNCT
ijtc-695	302	1	d.	d.	PROPN
ijtc-695	302	2	e.	e.	PROPN
ijtc-695	302	3	y.	y.	PROPN
ijtc-695	302	4	(	(	PUNCT
ijtc-695	302	5	2016	2016	NUM
ijtc-695	302	6	)	)	PUNCT
ijtc-695	302	7	.	.	PUNCT
ijtc-695	303	1	pengaruh	pengaruh	PROPN
ijtc-695	303	2	biaya	biaya	PROPN
ijtc-695	303	3	produksi	produksi	PROPN
ijtc-695	303	4	dan	dan	PROPN
ijtc-695	303	5	biaya	biaya	PROPN
ijtc-695	303	6	promosi	promosi	PROPN
ijtc-695	303	7	terhadap	terhadap	PROPN
ijtc-695	303	8	penjualan	penjualan	PROPN
ijtc-695	303	9	pt	pt	PROPN
ijtc-695	303	10	.	.	PROPN
ijtc-695	303	11	ultrajaya	ultrajaya	PROPN
ijtc-695	303	12	milk	milk	NOUN
ijtc-695	303	13	industry	industry	NOUN
ijtc-695	303	14	tbk	tbk	PROPN
ijtc-695	303	15	.	.	PUNCT
ijtc-695	304	1	ekspansi	ekspansi	PROPN
ijtc-695	304	2	,	,	PUNCT
ijtc-695	304	3	8(2	8(2	NUM
ijtc-695	304	4	)	)	PUNCT
ijtc-695	304	5	,	,	PUNCT
ijtc-695	304	6	273	273	NUM
ijtc-695	304	7	.	.	PUNCT
ijtc-695	305	1	sadiq	sadiq	PROPN
ijtc-695	305	2	,	,	PUNCT
ijtc-695	305	3	n.	n.	NOUN
ijtc-695	305	4	,	,	PUNCT
ijtc-695	305	5	&	&	CCONJ
ijtc-695	305	6	khan	khan	PROPN
ijtc-695	305	7	,	,	PUNCT
ijtc-695	305	8	a.	a.	NOUN
ijtc-695	305	9	(	(	PUNCT
ijtc-695	305	10	2019	2019	NUM
ijtc-695	305	11	)	)	PUNCT
ijtc-695	305	12	.	.	PUNCT
ijtc-695	306	1	iso	iso	NOUN
ijtc-695	306	2	14001	14001	NUM
ijtc-695	306	3	step	step	NOUN
ijtc-695	306	4	by	by	ADP
ijtc-695	306	5	step	step	NOUN
ijtc-695	306	6	:	:	PUNCT
ijtc-695	306	7	al	al	PROPN
ijtc-695	306	8	pralcticall	pralcticall	NOUN
ijtc-695	306	9	guide	guide	VERB
ijtc-695	306	10	second	second	ADJ
ijtc-695	306	11	edition	edition	NOUN
ijtc-695	306	12	.	.	PUNCT
ijtc-695	307	1	it	it	PRON
ijtc-695	307	2	governalnce	governalnce	NOUN
ijtc-695	307	3	publishing	publish	VERB
ijtc-695	307	4	.	.	PUNCT
ijtc-695	308	1	soytas	soyta	NOUN
ijtc-695	308	2	,	,	PUNCT
ijtc-695	308	3	m.	m.	NOUN
ijtc-695	308	4	a.	a.	PROPN
ijtc-695	308	5	,	,	PUNCT
ijtc-695	308	6	denizel	denizel	ADJ
ijtc-695	308	7	,	,	PUNCT
ijtc-695	308	8	m.	m.	NOUN
ijtc-695	308	9	,	,	PUNCT
ijtc-695	308	10	&	&	CCONJ
ijtc-695	308	11	durak	durak	PROPN
ijtc-695	308	12	usar	usar	PROPN
ijtc-695	308	13	,	,	PUNCT
ijtc-695	308	14	d.	d.	PROPN
ijtc-695	308	15	(	(	PUNCT
ijtc-695	308	16	2019	2019	NUM
ijtc-695	308	17	)	)	PUNCT
ijtc-695	308	18	.	.	PUNCT
ijtc-695	309	1	addressing	address	VERB
ijtc-695	309	2	endogeneity	endogeneity	NOUN
ijtc-695	309	3	in	in	ADP
ijtc-695	309	4	the	the	DET
ijtc-695	309	5	causal	causal	ADJ
ijtc-695	309	6	relationship	relationship	NOUN
ijtc-695	309	7	between	between	ADP
ijtc-695	309	8	sustainability	sustainability	NOUN
ijtc-695	309	9	and	and	CCONJ
ijtc-695	309	10	financial	financial	ADJ
ijtc-695	309	11	performance	performance	NOUN
ijtc-695	309	12	.	.	PUNCT
ijtc-695	310	1	international	international	ADJ
ijtc-695	310	2	journal	journal	PROPN
ijtc-695	310	3	of	of	ADP
ijtc-695	310	4	production	production	NOUN
ijtc-695	310	5	economics	economic	NOUN
ijtc-695	310	6	,	,	PUNCT
ijtc-695	310	7	210(january	210(january	ADJ
ijtc-695	310	8	2018	2018	NUM
ijtc-695	310	9	)	)	PUNCT
ijtc-695	310	10	,	,	PUNCT
ijtc-695	310	11	56–71	56–71	NUM
ijtc-695	310	12	.	.	PUNCT
ijtc-695	311	1	https://doi.org/10.1016/j.ijpe.2019.01.016	https://doi.org/10.1016/j.ijpe.2019.01.016	PROPN
ijtc-695	311	2	suki	suki	PROPN
ijtc-695	311	3	,	,	PUNCT
ijtc-695	311	4	m.	m.	NOUN
ijtc-695	311	5	(	(	PUNCT
ijtc-695	311	6	2016	2016	NUM
ijtc-695	311	7	)	)	PUNCT
ijtc-695	311	8	.	.	PUNCT
ijtc-695	312	1	consumer	consumer	NOUN
ijtc-695	312	2	environmentall	environmentall	PROPN
ijtc-695	312	3	concern	concern	NOUN
ijtc-695	312	4	alnd	alnd	PROPN
ijtc-695	312	5	green	green	ADJ
ijtc-695	312	6	product	product	NOUN
ijtc-695	312	7	purchalse	purchalse	NOUN
ijtc-695	312	8	in	in	ADP
ijtc-695	312	9	mallalysial	mallalysial	NOUN
ijtc-695	312	10	:	:	PUNCT
ijtc-695	312	11	structurall	structurall	ADJ
ijtc-695	312	12	effects	effect	NOUN
ijtc-695	312	13	of	of	ADP
ijtc-695	312	14	consumption	consumption	NOUN
ijtc-695	312	15	vallues	vallue	NOUN
ijtc-695	312	16	.	.	PUNCT
ijtc-695	313	1	journall	journall	NOUN
ijtc-695	313	2	of	of	ADP
ijtc-695	313	3	clealner	clealner	ADJ
ijtc-695	313	4	production	production	NOUN
ijtc-695	313	5	:	:	PUNCT
ijtc-695	313	6	,	,	PUNCT
ijtc-695	313	7	2904	2904	NUM
ijtc-695	313	8	.	.	PUNCT
ijtc-695	314	1	sultoni	sultoni	NOUN
ijtc-695	314	2	,	,	PUNCT
ijtc-695	314	3	m.	m.	NOUN
ijtc-695	314	4	h.	h.	PROPN
ijtc-695	314	5	(	(	PUNCT
ijtc-695	314	6	2020	2020	NUM
ijtc-695	314	7	)	)	PUNCT
ijtc-695	314	8	.	.	PUNCT
ijtc-695	315	1	corporalte	corporalte	ADJ
ijtc-695	315	2	sociall	sociall	ADJ
ijtc-695	315	3	responsibility	responsibility	NOUN
ijtc-695	315	4	(	(	PUNCT
ijtc-695	315	5	kaljialn	kaljialn	PROPN
ijtc-695	315	6	korelalsi	korelalsi	PROPN
ijtc-695	315	7	progralm	progralm	PROPN
ijtc-695	315	8	csr	csr	PROPN
ijtc-695	315	9	terhaldalp	terhaldalp	PROPN
ijtc-695	315	10	citral	citral	PROPN
ijtc-695	315	11	perusalhalaln	perusalhalaln	PROPN
ijtc-695	315	12	.	.	PUNCT
ijtc-695	316	1	dutal	dutal	ADJ
ijtc-695	316	2	medial	medial	ADJ
ijtc-695	316	3	publishing	publishing	NOUN
ijtc-695	316	4	.	.	PUNCT
ijtc-695	317	1	surjaya	surjaya	NOUN
ijtc-695	317	2	,	,	PUNCT
ijtc-695	317	3	m.	m.	NOUN
ijtc-695	317	4	a.	a.	NOUN
ijtc-695	317	5	(	(	PUNCT
ijtc-695	317	6	2022	2022	NUM
ijtc-695	317	7	,	,	PUNCT
ijtc-695	317	8	september	september	PROPN
ijtc-695	317	9	28	28	NUM
ijtc-695	317	10	)	)	PUNCT
ijtc-695	317	11	.	.	PUNCT
ijtc-695	318	1	terbukti	terbukti	PROPN
ijtc-695	318	2	cemari	cemari	PROPN
ijtc-695	318	3	lingkungan	lingkungan	VERB
ijtc-695	318	4	,	,	PUNCT
ijtc-695	318	5	pemkab	pemkab	PROPN
ijtc-695	318	6	bekasi	bekasi	PROPN
ijtc-695	318	7	sanksi	sanksi	PROPN
ijtc-695	318	8	pabrik	pabrik	PROPN
ijtc-695	318	9	keramik	keramik	PROPN
ijtc-695	318	10	di	di	PROPN
ijtc-695	318	11	cikarang	cikarang	PROPN
ijtc-695	318	12	.	.	PUNCT
ijtc-695	319	1	metro.sindonews.com	metro.sindonews.com	PROPN
ijtc-695	319	2	.	.	PROPN
ijtc-695	319	3	treacy	treacy	PROPN
ijtc-695	319	4	,	,	PUNCT
ijtc-695	319	5	r.	r.	PROPN
ijtc-695	319	6	,	,	PUNCT
ijtc-695	319	7	humphreys	humphreys	PROPN
ijtc-695	319	8	,	,	PUNCT
ijtc-695	319	9	p.	p.	NOUN
ijtc-695	319	10	,	,	PUNCT
ijtc-695	319	11	mcivor	mcivor	PROPN
ijtc-695	319	12	,	,	PUNCT
ijtc-695	319	13	r.	r.	PROPN
ijtc-695	319	14	,	,	PUNCT
ijtc-695	319	15	&	&	CCONJ
ijtc-695	319	16	lo	lo	PROPN
ijtc-695	319	17	,	,	PUNCT
ijtc-695	319	18	c.	c.	NOUN
ijtc-695	319	19	(	(	PUNCT
ijtc-695	319	20	2019	2019	NUM
ijtc-695	319	21	)	)	PUNCT
ijtc-695	319	22	.	.	PUNCT
ijtc-695	320	1	iso14001	iso14001	PROPN
ijtc-695	320	2	certification	certification	NOUN
ijtc-695	320	3	and	and	CCONJ
ijtc-695	320	4	operating	operating	NOUN
ijtc-695	320	5	performance	performance	NOUN
ijtc-695	320	6	:	:	PUNCT
ijtc-695	320	7	a	a	DET
ijtc-695	320	8	practice	practice	NOUN
ijtc-695	320	9	-	-	PUNCT
ijtc-695	320	10	based	base	VERB
ijtc-695	320	11	view	view	NOUN
ijtc-695	320	12	.	.	PUNCT
ijtc-695	321	1	international	international	ADJ
ijtc-695	321	2	journal	journal	PROPN
ijtc-695	321	3	of	of	ADP
ijtc-695	321	4	production	production	NOUN
ijtc-695	321	5	economics	economic	NOUN
ijtc-695	321	6	,	,	PUNCT
ijtc-695	321	7	208(december	208(december	NUM
ijtc-695	321	8	2018	2018	NUM
ijtc-695	321	9	)	)	PUNCT
ijtc-695	321	10	,	,	PUNCT
ijtc-695	321	11	319–328	319–328	NUM
ijtc-695	321	12	.	.	PUNCT
ijtc-695	322	1	https://doi.org/10.1016/j.ijpe.2018.12.012	https://doi.org/10.1016/j.ijpe.2018.12.012	NOUN
ijtc-695	322	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-695	322	3	the	the	DET
ijtc-695	322	4	effects	effect	NOUN
ijtc-695	322	5	of	of	ADP
ijtc-695	322	6	production	production	NOUN
ijtc-695	322	7	cost	cost	NOUN
ijtc-695	322	8	and	and	CCONJ
ijtc-695	322	9	environmental	environmental	ADJ
ijtc-695	322	10	cost	cost	NOUN
ijtc-695	322	11	on	on	ADP
ijtc-695	322	12	sales	sale	NOUN
ijtc-695	322	13	darmaputri	darmaputri	ADJ
ijtc-695	322	14	,	,	PUNCT
ijtc-695	322	15	and	and	CCONJ
ijtc-695	322	16	siagian	siagian	ADJ
ijtc-695	322	17	180	180	NUM
ijtc-695	322	18	|	|	ADV
ijtc-695	322	19	ilomata	ilomata	PROPN
ijtc-695	322	20	international	international	ADJ
ijtc-695	322	21	journal	journal	NOUN
ijtc-695	322	22	of	of	ADP
ijtc-695	322	23	tax	tax	PROPN
ijtc-695	322	24	&	&	CCONJ
ijtc-695	322	25	accounting	accounting	PROPN
ijtc-695	322	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-695	322	27	waltho	waltho	NOUN
ijtc-695	322	28	,	,	PUNCT
ijtc-695	322	29	c.	c.	NOUN
ijtc-695	322	30	,	,	PUNCT
ijtc-695	322	31	elhedhli	elhedhli	NOUN
ijtc-695	322	32	,	,	PUNCT
ijtc-695	322	33	s.	s.	PROPN
ijtc-695	322	34	,	,	PUNCT
ijtc-695	322	35	&	&	CCONJ
ijtc-695	322	36	gzara	gzara	PROPN
ijtc-695	322	37	,	,	PUNCT
ijtc-695	322	38	f.	f.	PROPN
ijtc-695	322	39	(	(	PUNCT
ijtc-695	322	40	2019	2019	NUM
ijtc-695	322	41	)	)	PUNCT
ijtc-695	322	42	.	.	PUNCT
ijtc-695	323	1	green	green	ADJ
ijtc-695	323	2	supply	supply	PROPN
ijtc-695	323	3	chain	chain	NOUN
ijtc-695	323	4	network	network	NOUN
ijtc-695	323	5	design	design	NOUN
ijtc-695	323	6	:	:	PUNCT
ijtc-695	323	7	a	a	DET
ijtc-695	323	8	review	review	NOUN
ijtc-695	323	9	focused	focus	VERB
ijtc-695	323	10	on	on	ADP
ijtc-695	323	11	policy	policy	NOUN
ijtc-695	323	12	adoption	adoption	NOUN
ijtc-695	323	13	and	and	CCONJ
ijtc-695	323	14	emission	emission	NOUN
ijtc-695	323	15	quantification	quantification	NOUN
ijtc-695	323	16	.	.	PUNCT
ijtc-695	324	1	international	international	ADJ
ijtc-695	324	2	journal	journal	PROPN
ijtc-695	324	3	of	of	ADP
ijtc-695	324	4	production	production	NOUN
ijtc-695	324	5	economics	economic	NOUN
ijtc-695	324	6	,	,	PUNCT
ijtc-695	324	7	208	208	NUM
ijtc-695	324	8	,	,	PUNCT
ijtc-695	324	9	305–318	305–318	NUM
ijtc-695	324	10	.	.	PUNCT
ijtc-695	325	1	https://doi.org/10.1016/j.ijpe.2018.12.003	https://doi.org/10.1016/j.ijpe.2018.12.003	NOUN
ijtc-695	325	2	xi	xi	X
ijtc-695	325	3	chen	chen	PROPN
ijtc-695	325	4	,	,	PUNCT
ijtc-695	325	5	&	&	CCONJ
ijtc-695	325	6	bertrand	bertrand	PROPN
ijtc-695	325	7	m.	m.	PROPN
ijtc-695	325	8	koebel	koebel	PROPN
ijtc-695	325	9	.	.	PUNCT
ijtc-695	326	1	(	(	PUNCT
ijtc-695	326	2	2017	2017	NUM
ijtc-695	326	3	)	)	PUNCT
ijtc-695	326	4	.	.	PUNCT
ijtc-695	327	1	fixed	fix	VERB
ijtc-695	327	2	cost	cost	NOUN
ijtc-695	327	3	,	,	PUNCT
ijtc-695	327	4	variable	variable	ADJ
ijtc-695	327	5	cost	cost	NOUN
ijtc-695	327	6	,	,	PUNCT
ijtc-695	327	7	markups	markup	NOUN
ijtc-695	327	8	and	and	CCONJ
ijtc-695	327	9	returns	return	NOUN
ijtc-695	327	10	to	to	PART
ijtc-695	327	11	scale	scale	VERB
ijtc-695	327	12	.	.	PUNCT
ijtc-695	328	1	annals	annal	NOUN
ijtc-695	328	2	of	of	ADP
ijtc-695	328	3	economics	economic	NOUN
ijtc-695	328	4	and	and	CCONJ
ijtc-695	328	5	statistics	statistic	NOUN
ijtc-695	328	6	,	,	PUNCT
ijtc-695	328	7	127(127	127(127	NUM
ijtc-695	328	8	)	)	PUNCT
ijtc-695	328	9	,	,	PUNCT
ijtc-695	328	10	61	61	NUM
ijtc-695	328	11	.	.	PUNCT
ijtc-695	329	1	https://doi.org/10.15609/annaeconstat2009.127.0061	https://doi.org/10.15609/annaeconstat2009.127.0061	PROPN
ijtc-695	330	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN